JUDGMENT

Ahmad Kamal Md Shahid J:

Introduction

[1] The Applicant had filed an application for judicial review proceeding (Encl 9) under O 53 of the Rules of 2012(ROC).

[2] The Applicant is seeking the following reliefs:

2.1 An order of Certiorari to remove into the High Court and quash the decision of the Respondent dated 14 February 2020 approving in part the amount of RM64,759.95 out of the total amount of RM99,813.23 claimed by the Applicant in its application for exceptional claims for input tax (Decision);

2.2 A Declaration that the Respondent's Decision is ultra vires the Goods and Services Tax Act 2014 and the Goods and Services Tax Regulations 2014 ;

2.3 A Declaration that the Applicant is entitled to the exceptional claims for input tax of RM99,813.23 (Exceptional Claims);

2.4 A Mandamus to compel the Respondent to make payment of the Exceptional Claims to the Applicant;

2.5 Costs; and

2.6 Such further directions, orders or reliefs as this Honourable Court may deem fit and proper in the circumstances of this case.

[3] In gist, the Applicant's judicial review application among others for an order of certiorari to quash the decision of the Respondent dated 14 February 2020 approving