14 Mar 2024
Sunningdale Tech Penang Sdn Bhd 1. ) KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA 2. ) Tribunal Rayuan Kastam
- Citation
- WA-24-69-11/2022 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- WA-24-69-11/2022 (Mahkamah Tinggi)
The Director General had no statutory power under the GST Act or GST Regulations to apply a Special Formula or otherwise apportion the appellant's claim under reg 46; regs 57-60 do not authorize the impugned reduction; items relating to electricity installation and professional fees were proved capitalised and therefore qualify as Exceptional ITCs under reg 46; the Tribunal erred in affirming the DG's apportionment and disallowance.