JUDGMENT

(Full Trial)

Yong Leou Shin SCJ:

A. Introduction

[1] This is a claim for outstanding debts arising from a business relationship involving subcontracted construction works under a public construction project.

[2] The Plaintiff sought judgment against the Defendant for the sum of RM62,287.73, alleging it remained unpaid as the retention sum, along with costs. The Defendant denied liability and counterclaimed RM146,993.96, citing losses from a rejected GST claim.

[3] After a full trial, this court dismissed both parties' claims and ordered each party to bear their own costs.

B. Salient Facts

[4] The Plaintiff and the Defendant were engaged in work under the main contractor, Hakikat Engineering Sdn Bhd ("Hakikat Engineering"), for a construction project undertaken by the Jabatan Kerja Raya (JKR). The project, titled "Cadangan Pembinaan Ibu Pejabat Pertahanan Awam (IPPA), Sungai Merab, Mukim Dengkii, Sepang, Selangoris referred to as the IPPA Project.

[5] The Defendant was awarded subcontract work under the IPPA Project by the main contractor, Hakikat Engineering. When a portion of the IPPA Project required work involving 'Precast Components IBS', the Defendant subcontracted this specif