KETUA PENGARAH KASTAM vs METROGOLD COMMERCIAL SDN BHD

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

Petitioner Advocates:Nur Idayu Amir ,Respondent Advocate: Vijey Mohana Krishnan,Chang Ee Leen

Table of Content
1. judicial review application for certiorari. (Para 1 , 2)
2. background facts of the case. (Para 3 , 4 , 5 , 6 , 7 , 8 , 9 , 10 , 11 , 12)
3. arguments of the dg of customs and the respondent. (Para 13 , 14 , 15 , 16 , 17 , 18)
4. essence of the high court's decision. (Para 19 , 20 , 21 , 22)
5. principal grounds of appeal. (Para 23 , 24)
6. court's analysis on the respondent's status as a taxable person. (Para 25 , 26 , 27 , 28 , 29 , 30 , 31 , 32 , 33)
7. interpretation of the gst act. (Para 34 , 35 , 36 , 37 , 38 , 39 , 40 , 41 , 42 , 43)
8. discussion on input tax credit claims. (Para 44 , 45 , 46 , 47 , 48 , 49 , 50 , 51 , 52 , 53)
9. regulatory framework for input tax credit. (Para 54 , 55 , 56 , 57 , 58 , 59 , 60 , 61)
10. court's findings on the appellant's authority. (Para 62 , 63 , 64 , 65 , 66)
11. conclusion on the appellant's claims. (Para 67 , 68 , 69 , 70 , 71)
12. court's analysis on the dg of customs' powers. (Para 72 , 73 , 74 , 75 , 76 , 77 , 78 , 79 , 80 , 81)
13. court's findings on the apportionment of claims. (Para 82 , 83 , 84 , 85 , 86 , 87 , 88 , 89 , 90 , 91)
14. discussion on the gst repeal act. (Para 92 , 93 , 94 , 95 , 96 , 97 , 98 , 99 , 100)
15.