Wong Kian Kheong J:

A. Background

[1] Alpha Astral Sdn Bhd (Developer) had appointed defendant company (defendant) for a project (Project) to build, among others, serviced suites and studio apartments (Units).

[2] The defendant entered into a joint venture agreement with Mesa Engineering Sdn Bhd (MESB) to carry out the Project.

[3] By way of a letter of award dated 24 August 2012 (LA), defendant appointed plaintiff company (plaintiff) to perform plumbing and sanitary services in the Project (Works).

[4] Throughout the Works:

(1) Plaintiff had submitted 23 Progress Claims (PC) to defendant; and

(2) Defendant had paid a total sum of RM2,744,292.17 to plaintiff (defendant's Payments) by way of 20 Payment Vouchers (PV).

[5] On 7 April 2015, defendant's employee, Ms. Queh Lee Mei, sent an email to plaintiff [defendant's Email (7 April 2015)]. Attached to the defendant's Email (7 April 2015) was defendant's "Interim Payment Certificate No 21" (IPC No 21). According to IPC No 21, among others:

(1) Defendant had previously issued 20 IPC's (IPC Nos. 1 to 20) for which the Defendant had paid a total sum of RM2,932,269.33 to Plaintiff; and

(2) Plaintiff owed a total sum of RM481,395.49 to Defen