[1] These are appeals filed by the Attorney-General's Chambers on behalf of the appellants, against the decision of the learned trial judge sitting in Johor Bahru High Court who had granted leave to the respondents (taxpayers) to mount a challenge against the decision of the 1st appellant on a sales tax matter by way of judicial review application. If that challenge were to prove successful at the substantive hearing, the impugned decision will invariably be quashed by the High Court issuing a certiorari to that effect.

[2] The grievance on the part of the respondents (taxpayers) was caused by the Notice dated 9 April 2012 which had stated that the taxpayers were liable to pay sales tax for the years 2010 and 2011(combined) and the attendant penalty imposed by the 1st appellant Pengarah Kastam Negeri Johor. The disputed amount was RM700,140.30. The appeal for case number J-01-458-10-2012 was heard together before us with case number J-01-457-