12 Jul 2021
SIME DARBY PROPERTY (SELANGOR) SDN BHD KETUA PENGARAH HASIL DALAM NEGERI
- Citation
- WA-25-80-03/2021 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- WA-25-80-03/2021 (Mahkamah Tinggi)
Leave was refused because the applicant had an adequate statutory appeal remedy to the Special Commissioners of Income Tax (Form Q filed), the dispute involved merits and factual matters better determined by the SCIT, and the applicant failed to show the exceptional circumstances required to bypass the statutory appeal route; consequently no arguable case for judicial review was established.