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Section 145

Decision and settlement to be recorded in writing

of Goods and Services Tax Act 2014

ActRepealedProvision 145 of 218
Section 145

The Tribunal shall make or cause to be made a written record of the terms of—

(a)

every agreed settlement reached by the parties under section 140; and

(b)

every decision made by it under section 144.

Goods and Services Tax 131