GRA to appeal ‘erroneous’ pronouncement in Azruddin Mohamed vs GRA civil proceedings

The Guyana Revenue Authority (GRA) in a Friday press release has signalled its intent to appeal what it calls a “wholly erroneous” pronouncement by Justice Gino Persaud in the civil proceedings in the matter of the Azruddin Mohamed -v- The Commissioner General & The Revenue Authority litigation.
“In light of the withdrawal of the criminal charges, the decision of Justice Gino Persaud in the civil proceedings is moot and now of academic importance only except that the Honourable Court did not address itself to the issue of fraud regarding submissions supported with evidence made by the Revenue Authority. The Honourable Court instead proceeded to make an extraordinary pronouncement to the effect that the Revenue Authority has no power to reassess taxes in the circumstances,” the GRA noted in its statement.
“The Revenue Authority is of the respectful view that this latter pronouncement is wholly erroneous in law and not in line with the relevant provisions of the tax laws of Guyana. In the circumstances, an Appeal will be filed challenging the same,” it added.