Goods and Services Tax
119
Right of appeal 132. (1) Subject to section 133, any person aggrieved by the decision of the Director General may appeal against the decision. (2) The appeal shall be made to the Tribunal within thirty days from the date the disputed decision was made known to the aggrieved person in the prescribed form together with the prescribed fee. (3) The Tribunal shall not entertain an appeal unless the appellant has furnished all the returns which he was required to furnish and has paid the amount shown in those returns and has paid any tax due and payable by him on the matter under appeal: Provided that where in any particular case, the Tribunal is of opinion that the payment of the tax would cause undue financial hardship to the person, the Tribunal may dispense with the tax subject to the conditions as it deems fit to impose so as to safeguard the interest of the revenue. (4) For the purposes of this section—
(a) tax includes penalty, surcharge or any other money;
(b) returns includes customs declaration forms or any other form required under this Act.
Jurisdiction of Tribunal 133. (1) The Tribunal shall have jurisdiction to determine appeals relating to goods and services tax except on matters specified in the Fourth Schedule. (2) The Minister may, by order published in the Gazette, amend the Fourth Schedule. (3) Any order made under subsection (2) shall be laid before the Dewan Rakyat.