ZAIDAH BINTI MOHD ZANUDDEN Kerajaan Malaysia

ZAIDAH BINTI MOHD ZANUDDEN Kerajaan Malaysia

The presumption of service by registered post under section 12 of the Interpretation Acts and section 120 of the GST Act was rebutted by cogent evidence of unsuccessful delivery; therefore service was not perfected, the affidavit of service and default judgment were irregular, and the default judgment must be set aside to allow the defendant her right to be heard.

Citation
WA-11ANCvC-29-02/2022 (Mahkamah Tinggi)
Parties
Appellant / Third Defendant: Zaidah Binti Mohd Zanudden; Respondent / Plaintiff: Kerajaan Malaysia (Jabatan Kastam Diraja Malaysia, Wilayah Persekutuan Kuala Lumpur); First Defendant: Defendan Pertama (private company); Second Defendant: Defendan Kedua (director); Fourth Defendant: Defendan Keempat (director)
Court
High Court
Jurisdiction
Malaysia
Judgment Date
10 August 2022
Case Number
WA-11ANCvC-29-02/2022 (Mahkamah Tinggi)
Procedural Posture
Civil Appeal / Appeal From High Court Judgment (setting Aside Default Judgment)
Outcome
Appeal allowed in favour of Defendant Third; default judgment set aside and earlier magistrate decision set aside
Legal Topics
GST Liability, Service of Process by Registered Post, Default Judgment, Setting Aside Judgment, Directors' Personal Liability
Source Language
Malay/English
Tax Law Civil Procedure Company Law Administrative Law GST Liability Service of Process by Registered Post Default Judgment Setting Aside Judgment +1 more

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Parties

Zaidah Binti Mohd Zanudden

Appellant / Third Defendant

Kerajaan Malaysia (Jabatan Kastam Diraja Malaysia, Wilayah Persekutuan Kuala Lumpur)

Respondent / Plaintiff

Defendan Pertama (private company)

First Defendant

Defendan Kedua (director)

Second Defendant

Defendan Keempat (director)

Fourth Defendant

Procedural Posture

Civil Appeal / Appeal From High Court Judgment (setting Aside Default Judgment)

Legal Issues

  1. 1 Whether service by registered post on defendant was properly effected or rebutted by evidence of unsuccessful delivery
  2. 2 Whether the default judgment entered on 21.10.2021 was irregular and should be set aside
  3. 3 Whether a company director can be held personally liable under section 53(1) of the GST Act for the company's GST liabilities

Ratio Decidendi

The presumption of service by registered post under section 12 of the Interpretation Acts and section 120 of the GST Act was rebutted by cogent evidence of unsuccessful delivery; therefore service was not perfected, the affidavit of service and default judgment were irregular, and the default judgment must be set aside to allow the defendant her right to be heard.

Court Disposition

Appeal allowed in favour of Defendant Third; default judgment set aside and earlier magistrate decision set aside

Orders

  • Appeal of Defendan Ketiga allowed
  • Perakuan Ketidakhadiran and Penghakiman Ingkar Kehadiran dated 21.10.2021 set aside as irregular