Section 146
Decision of the Tribunal to be binding
of Goods and Services Tax Act 2014
ActRepealedProvision 146 of 218
Section 146
(a)
binding on all parties to the proceedings; and
(b)
deemed to be an order of a Sessions Court and be enforced accordingly by the parties to the proceedings.
(2)
For the purposes of paragraph (1)(b), the Secretary shall send a copy of the decision made by the Tribunal to the Sessions
Court having jurisdiction in the place to which the decision relates or in the place where the decision was made and the Court shall cause the copy to be recorded.