 This section covers the review and appeal process. As provided under the GST Act, avenues of appeal involve an application to the Director General of RMC for a review, appeal to the GST Appeal Tribunal, appeal to the High Court. When an appeal avenue is not expressly provided in the GST Act, an agreed person can also appeal as provided in other written law. Upon receiving the RMC's decision, what are the avenues available for a person who disagree with their decision? As provided under the GST Act, an application can be made to the Director General of RMC for a review. The application using Form A has to be made within 30 days from the notification date. The DG has to give his decision within 60 days or time practicable. And what if the person is aggrieved by the DG's decision? Does he has the right to appeal? Yes. An agreed person can appeal to the GST Appeal Tribunal, which generally is made up of a panel of three members and the Chairman or Deputy Chairman must be from a judicial and legal service. But at this juncture, note that not all matters can be appealed to the Tribunal. The Tribunal has no jurisdiction on A, 17 matters and B matters over zero rating and exemptions. Example of the 17 non-appeal matters are those relating to a statutory restriction under the GST Act, refusal of registration and offsetting tax against refund. Cases of supply of goods or services subjected to zero rate or exempted from GST shall be determined by the Minister. However, it's still possible for the person to seek the High Court's intervention. Hence grievances relating to any of these matters require the courts. First, a judicial review at the High Court and if still aggrieved, a taxable person may appeal to the Court of Appeal and lastly to the Federal Court. For matters that can be appealed to the GST Appeal Tribunal, the appeal has to be made within 30 days using Form B plus the fee of 200 ringgit. The Tribunal's decision is given within 60 days or time practicable from the first hearing. Either the taxable person or the DG, when aggrieved by the Tribunal's decision, may appeal to the High Court and thereafter to the Court of Appeal. To summarise this unit, note that not only the actual act of committing an offence is punishable, also punishable is the attempt to commit the offence or the person abates the commission of the offence. But not this impulse and conviction are generally a maximum fine and or a maximum term of imprisonment. Appeal avenues involve the request for a review by the Director General of RMC and if aggrieved by the DG's decision and appeal to the GST Tribunal and thereafter and appeal to the courts.