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HIGH COURT MALAYA KUALA LUMPUR
DIALOG TERMINALS LANGSAT (3) SDN BHD – Appellant
Versus
KETUA PENGARAH KASTAM – Respondent
| Table of Content |
|---|
| 1. application for judicial review under gst act. (Para 1 , 2 , 3) |
| 2. factual background of applicant's gst registration and claims. (Para 5 , 6 , 7 , 8 , 9 , 10 , 11 , 13) |
| 3. entitlement of taxable person to claim input tax. (Para 20 , 21 , 22) |
| 4. grounds for challenge to respondent's decision. (Para 24 , 40 , 41) |
| 5. court analysis of respondent's authority and decisions. (Para 25 , 26 , 27 , 30 , 32 , 34) |
| 6. conclusion and order dismissing the application. (Para 45 , 46) |
Introduction
[1] The Applicant filed an application for judicial review (Enel. 10) under O 53 of the Rules of Court 2012 (ROC).
[2] Leave for the application was granted to the Applicant on 5 January 2023 against the Respondent to seek the following reliefs:
2.1. a declaration that the Respondent is bound by s 38, read together with s 39 of the Goods and Services Tax Act, 2014 (GST Act), which provides that any taxable person is entitled to credit for so much of his input tax that is allowable and reasonable to be attributable to any taxable supply made or to be made by the taxable person in the course or furtherance of any business in Malaysia, and that the Applicant is entitled
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