5 Jan 2022
WA-25-288-08/2021 (Mahkamah Tinggi)
- Citation
- WA-25-288-08/2021 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- WA-25-288-08/2021 (Mahkamah Tinggi)
Court exercised its discretionary power to grant an interim stay because special circumstances existed: the Respondent’s decision imposed a large tax and penalty liability (RM5,415,159.63) that risked causing irreparable financial harm and possible insolvency, the Applicant had made prior disclosures and RPGT payments, there was documented systemic delay in tax refunds by the IRB, the balance of convenience favoured preserving the status quo, and nothing in the ITA expressly ousted the court’s jurisdiction to grant a stay pending appeal under Rules of Court and inherent powers.