Section 144
Decision
of Goods and Services Tax Act 2014
ActRepealedProvision 144 of 197
Section 144
(1)
The Tribunal shall make its decision without delay and where practicable, within sixty days from the first day the hearing before the Tribunal commences.
(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.