29 Jul 2025
LUSH DEVELOPMENT SDN BHD Ketua Pengarah Hasil Dalam Negeri
- Citation
- WA-25-61-03/2023 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- WA-25-61-03/2023 (Mahkamah Tinggi)
The High Court held that the Federal Court's decision in Wiramuda, having made no prospective limitation, operates retrospectively and binds the DGIR; the applicant proved that taxes were collected under the now-invalid Section 4C and is entitled to certiorari quashing the respondent's deemed decision, mandamus compelling recognition and implementation of the Wiramuda ruling, allowance to submit revised YA 2017 computations, refund of taxes collected in respect of the compulsory acquisition compensation and declarations — with interest fixed at 5% per annum from the date of filing the judicia…