4 Jul 2023
Maxis Broadband Sdn. Bhd. Ketua Pengarah Hasil Dalam Negeri
- Citation
- WA-25-562-12/2019 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- WA-25-562-12/2019 (Mahkamah Tinggi)
Leave for judicial review was granted because the application disclosed an arguable, non-frivolous case raising primarily questions of law (whether the IRB exceeded jurisdiction/committed Anisminic error in disallowing the exemption) and because the statutory appeal under s99 ITA did not preclude judicial review where SCIT cannot provide effective interim relief and the applicant faced real risk of irreversible enforcement; an interim stay was justified to preserve the status quo given substantial tax liability.