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HIGH COURT MALAYA KUALA LUMPUR
KETUA PENGARAH KASTAM – Appellant
Versus
BIOVISION & GREENERGY SDN BHD & ANOR – Respondent
| Table of Content |
|---|
| 1. appellant's appeal against the decision of the custom appeal tribunal. (Para 1 , 2 , 3 , 5 , 6 , 7 , 8 , 9 , 10 , 11 , 12) |
| 2. preliminary objection raised regarding intitulation of os. (Para 13 , 14 , 15 , 16 , 17) |
| 3. court's view on the merits of the preliminary objection. (Para 18 , 19 , 20 , 21) |
| 4. importance of proper intitulation and its legal implications. (Para 22 , 23 , 24 , 25 , 26 , 28 , 29 , 30 , 31 , 32 , 33 , 34) |
| 5. issues regarding compliance with gst regulations. (Para 35 , 36 , 37 , 38 , 39 , 40 , 41 , 42) |
| 6. court's findings on the compliance of the 1st respondent's claim. (Para 44 , 45 , 46 , 47 , 49) |
| 7. strict interpretation of taxing statutes against revenue. (Para 54 , 55 , 57) |
| 8. violation of legitimate expectation by the appellant. (Para 58 , 59 , 60 , 61) |
| 9. conclusion and order dismissing the appellant's os. (Para 62) |
Introduction
[1] The Appellant is appealing against the decision of the 2nd Respondent (the Custom Appeal Tribunal) dated 13 January 2023 which allowed the 1st Respondent's appeal against the decision of the Appellant in raising a Bill of Demand (BOD) dated 3 April 2020 which was set aside by the 2nd Respondent
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