Chung, Gregory v The Commissioner General (Tax Administration Jamaica)

General Consumption Tax Act - Whether notice of objection determined pursuant to section 40(3) is a decision relating to an assessment and therefore subject to the appellate procedure at section 41 - Whether leave is required to appeal decision made in accordance with section 40(3) and for which the Revenue Appeals Division declined jurisdiction on an appeal filed to it - Considerations for applications to extend time to appeal to the Revenue Court.