23 Jun 2023
KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA Jimah East Power Sdn Bhd
- Citation
- W-01(A)-601-11/2020 (Mahkamah Rayuan)
- Court
- A
- Case number
- W-01(A)-601-11/2020 (Mahkamah Rayuan)
The Court of Appeal held that Regulation 46 does not operate independently of ss 2, 38 and 39 of the GST Act and Reg 39; pre-registration GST can only be treated as input tax if it is attributable, allowable and reasonable in relation to taxable supplies. Because the respondent's power plant commenced taxable supplies after GST was abolished, the bulk of the claimed pre-registration GST was not attributable to taxable supplies within the statutory framework and therefore the DG was correct to disallow the full Exceptional ITC Claim; only the small portion attributable to furniture and fitting…