ZILLION SUNRISE SDN BHD vs KETUA PENGARAH KASTAM & ANOR

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2023 MarsdenLR 264

HIGH COURT MALAYA KUALA LUMPUR
ZILLION SUNRISE SDN BHD – Appellant
Versus
KETUA PENGARAH KASTAM & ANOR – Respondent

Petitioner Advocates:S Saravana Kumar,Nur Amira Ahmad Azhar ,Respondent Advocate: Mohammad Sallehuddin Md Ali

Table of Content
1. judicial review process initiated by applicant. (Para 1 , 2 , 4 , 5)
2. government discretion must align with statutory intent. (Para 6 , 14 , 18)
3. relevant statutes misapplied by respondents. (Para 7 , 8 , 20 , 22 , 24)
4. decisions must be exercised reasonably and lawfully. (Para 36 , 46)

Ahmad Kamal Md Shahid J:

Introduction

[1] The Applicant filed an application for judicial review (encl 10) under O 53 of the Rules of 2012 (ROC).

[2] The Applicant seeks the following reliefs:

(a) An Order of Certiorari to quash the Respondents' decision in the form of a letter dated 14 February 2020 where the Respondents had arbitrarily disallowed the Applicant's claim for exceptional input tax (Exceptional ITC Claim) under reg 46(1) of the Goods and Services Tax Regulations 2014 (GST Regulations) in the sum of RM10,015,314.29 being the sum disallowed by the Respondent;

(b) A Declaration that in accordance with the purpose and spirit of the Goods and Services Tax Act 2014 (GST Act), the Applicant is entitled to claim Exceptional ITC Claim for the sum of RM10,015,314.29 pursuant to reg 46(1) of the GST Regulations;

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2023 MarsdenLR 264

HIGH COURT MALAYA KUALA LUMPURZILLION SUNRISE SDN BHD – AppellantVersusKETUA PENGARAH KASTAM & ANOR – Respondent

Cases Referred (2)

HIGH COURT MALAYA KUALA LUMPUR
ZILLION SUNRISE SDN BHD – Appellant
Versus
KETUA PENGARAH KASTAM & ANOR – Respondent