Malaysia legislation

Section 144

of GOODS AND SERVICES TAX ACT 2014

Section 144

(2)

The Tribunal shall have the power—

(a)

to affirm the decision of the Director General;

(b)

to vary the decision of the Director General; or

(c)

to set aside the decision of the Director General and substitute for it a new decision.

(3)

The Tribunal shall give its reason for its decision in any appeal heard before it.

Decision and settlement to be recorded in writing