Singapore legislation
Regulation 14
of Goods and Services Tax (Appeals Procedure for Board of Review) Regulations 2023
Regulation 14
Costs
In awarding costs, the Board, the Registrar, the Deputy Registrar or an Assistant Registrar of the Supreme Court, or the Registrar or a Deputy Registrar of the State Courts (as the case may be) is to take into account the principles in Order 21 of the Rules of Court 2021.