16 Mar 2021
Kind Action (M) Sdn Bhd (No. Syarikat: 646416-T) Ketua Pengarah Hasil Dalam Negeri
- Citation
- JA-25-40-12/2020 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- JA-25-40-12/2020 (Mahkamah Tinggi)
Leave for judicial review was granted because the Applicant demonstrated a real and genuine interest and clear adverse effect (substantial taxes and penalties) satisfying the low threshold for leave; issues raised (nature of receipts, double taxation, time bar, and availability of domestic remedy) are matters for full ventilation at the merits stage rather than disposal at the leave stage; consequently interim relief was appropriate.