The Supreme Court has issued a notice specifying clearly about the re-modification of existing Goods and Services Tax Act which has been poorly framed/designed.

At the time of the declaration of an important verdict against a tourism sector, Contract Pacific, the bench of the jury claimed that in spite of proper judgment which was in favor of IRD in the matter of refunding issues, the court declared few days back that the law should be changed as it was partial and not fully suitable to the present commercial milieu.

Inland Revenue is eligible to get GST fund as per the present law. However it is not proper law which must be reviews and redesigned. EMA chief executive named Alasdair Thompson has stated that the present law on GST refund must be changed for the benefit of business community as it can do a lot of damage to entrepreneurs to do business without obstruction.

In 2001 Contract Pacific applied to the commissioner of IRD for GST refund which exceeded $7.5 million dollars. The commissioner issued cheque but later it was cancelled. He told reporters the cheque was issued by mistake.