26 Jun 2023
KETUA PENGARAH KASTAM DAN EKSAIS 1. ) TOMOE SDN BHD 2. ) TRIBUNAL RAYUAN KASTAM
- Citation
- PA-24NCvC-300-04/2021 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- PA-24NCvC-300-04/2021 (Mahkamah Tinggi)
Regulation 46(1) grants Customs power to authorise exceptional input tax claims but contains no statutory power to reduce or apportion the claimed amount; the Best Method Formula is not prescribed in the GSTA or Regulations and its application is ultra vires; the repeal of the GSTA did not extinguish an Exceptional ITC claim made before repeal; taxpayer entitled to full refund.