The court affirmed that the applicant failed to fulfill statutory requirements for a special refund, thus justifying the respondent's rejection of the claim.

[1] This is the Applicants application for judicial review made pursuant to O 53 Rules of 2012 seeking the following reliefs:-

a. An order of Certiorari to move into this Court for the purpose of it being quashed the decision of the Respondent dated 10 March 2016, where the Respondent had erroneously and arbitrarily rejected the Applicants application for a special refund for sales tax paid pursuant to ss 190 and 191 of the Goods and Services Tax Act 2014 ;

b. A declaration that there is no legal basis for the Respondents Decision in erroneously and arbitrarily rejecting the Applicants Special Refund Application on the grounds that the goods claimed for a special refund are in the category of goods to which a special refund shall not apply and it was found that the goods claimed for a special refund are not owned by the Applicant;

c. An Order that the Respondent shall refund all the taxes paid by the Applicant pursuant to the Applicants Special Refund Application, which amounts to RM 40,366.32 with interest accruing at the rate of 8% per annum on the said sum from the date of judgment of this Court until the date where the sales tax is returned to the Applicant by the Respondent;

d. That all necessary and consequential directions and orders be given;

e. That the costs of this application be costs in the cause; and

f. All other and further relief which this Court deems fit and proper

[2] The following cause papers have been filed in this Court, namely:-

a. Application for Judicial Review dated 9 June 2016 ("the Application);

b. The Statement Filed Pursuant to O 53 r 3(2) of the Rules of High dated 9 June 2016;

c. The Applicants Affidavit in Support affirmed by Chua Toong Pooi on 9 June 2016;

d. The Respondents Affidavit in Reply affirmed by Dato Sri Khazali bin Haji Ahmad on 1 September 2016 (the Respondents Affidavit in Reply").

e. The Applicants Affidavit in Reply affirmed by Chua Toong Pooi on 8 November 2016 ("The Applicants Affidavit in Reply");

f. The Respondents Affidavit in Reply affirmed by Dato Sri Khazali bin Haji Ahmad on 30 November 2016 ("The Respondents Affidavit in Reply 2");

g. The Applicants Affidavit in Reply 2 affirmed by Chua Toong Pooi on 26 January 2017 ("The Applicants Affidavit in Reply").

Salient Facts

[3] The Applicant is involved in the business of supplying gypsum board products. In its ordinary course of business, the Applicant purchases stock that are sourced from both international and domestic suppliers.

[4] The Applicant is registered as a taxable person under s 20 of the GST Act 2014 [Act 762].

[5] The Applicant applied for a special refund to the Respondent in respect of the sales tax paid for stock held in hand as of 31 March 2015 with a total claim of RM 40,366.32 in respect of 62 goods purchased or imported by the Applicant.

[6] On 10 February 2016 the Respondent notified the Applicant that an audit would be conducted pursuant to the provisions and powers stated under s 81 of the GST Act and ss 106A and 106B of the Customs Act 1967.On 17 February 2016, an audit was conducted at the Applicants business premise by the audit officers of the Respondent.

[7] For audit purposes, a total of 10 samples from the 62 stock keeping units (SKU) has been selected for this invoice with sales tax method, which involves 61.778% sampling.

[8] From this audit, it was discovered that there are information on the special refund claim provided by the Applicant that is inaccurate.

[9] Vide a letter dated 10 March 2016 the Respondent rejected the Applicants Special Tax Refund Application on the following brief grounds:-

a. The goods claimed for a special refund are in the category of goods to whi