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Court Rulings
Browse and search court rulings arising from further appeals of RAD determinations.
Understanding Court Rulings
Where an Appellant is dissatisfied with a determination issued by the Revenue Appeals Division, the Appellant may pursue a further appeal to the court. This database contains court rulings arising from such further appeals of RAD determinations. These rulings provide important guidance on the interpretation and application of tax and revenue laws.
Data Availability Notice
The Court Rulings database is being progressively populated. The rulings currently available do not represent all court rulings arising from further appeals.
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Recent Court Rulings
Kishan Sharma t/a Jamaica’s Gifts & More v Commissioner General, Tax Administration Jamaica [2025] JMRC 02
The Court considered whether an objection decision issued more than six months after receipt of the objection was attributable to the taxpayer under section 40(4)(b) of the General Consumption Tax Act. The Court also considered whether the additional assessment was levied by the Respondent through illegitimate or unjust treatment of the Applicant, whether the additional GCT assessment was erroneous, excessive or unsupported by the Applicant’s trading activities and accounting records, and whether the RAD erred in confirming the assessment.
September 28, 2026
Restaurant Associates Limited v Commissioner General, Tax Administration Jamaica [2026] JMRC 03
The Court considered whether supplies of drinks and meals made at a restaurant in the departure lounge of an international airport were exempt supplies under paragraph 27 Part II of the Third Schedule or zero-rated under paragraph 4 Group 5 Part II of the First Schedule and regulation 18(b) of the General Consumption Tax Act and Regulations.
September 28, 2026
Hardware & Lumber Limited v Commissioner of Customs (No. 2) [2026] JMRC 02
The Court considered the classification of imported rodent bait stations, rat traps and molluscicides under the Customs Tariff, as well as the requirements for preferential tariff treatment under the CARIFORUM/EC Economic Partnership Agreement. The Court also considered issues concerning statutory interpretation and the jurisdiction of the Revenue Court.
September 28, 2026
Considering a Further Appeal?
Appeals to the Revenue Court must be filed within 42 days. Speak with an attorney and learn about your options before the deadline.
