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Any person who disagrees with the decision of
the Comptroller of Goods and Services Tax Board
of Review on his application for review and revision
under section 49 of the Goods and Services Tax
Act may appeal to the Goods and Services Tax Board
of Review by :
| a. |
filing within 30 days
from the date of the decision of the Comptroller
on the application for review and revision,
a written notice of appeal (together with
the Comptroller's notice of decision under
section 49(2) of the Goods and Services Tax
Act) in duplicate; and |
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| b. |
filing within 30 days
of the date on which such notice of appeal
was lodged, a petition of appeal in quadruplicate
containing a statement of the grounds of appeal
together with the requisite payment |
Please click here
to view the sections of the Goods and Services
Tax Act on the Board of Review.
Please click here
to view the Goods and Services Tax (Board of Review)
Regulations.
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Format for
filing of Notice of Appeal to the Goods and
Services Tax Board of Review (word)
(pdf) |
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