Goods and Services Tax Act 1993 · 2020 Revised Edition · Part 8 · Board of Review
57. Decision to be final and conclusive
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where no valid notice of appeal has been lodged within the time limits under section 51 against the decision of the Comptroller on any matter referred to in section 49;
Comptroller
“Comptroller” means the Comptroller of Goods and Services Tax appointed under section 4 and includes for all purposes of this Act, except the exercise of the powers conferred upon the Comptroller by section 5(2), a Deputy Comptroller or an Assistant Comptroller;
where such notice has been lodged but it has been withdrawn before the decision has been determined on appeal;
where an agreement (whether in writing or otherwise) has been reached on the decision made between the Comptroller and the person who lodged the notice and the Comptroller has in consequence varied the decision in writing; or
where the decision has been determined on appeal,the decision as made, varied in consequence of the agreement or determined on appeal is final and conclusive for the purposes of this Act.