Case Number
2021 RV 0005
Presiding Judge
Year
Neutral Citation
[2022] JMRC 02
Date of Delivery
General Consumption Tax - Section 38 General Consumption Tax Act - Section 17(I) Revenue Administration Act - Whether there was a basis for an audit of taxpayer’s returns and in raising GCT assessment - Whether assessment to additional GCT was a best judgment assessment - Whether assessment was wholly unreasonable and should be set aside.