3 Jul 2023
BYG ARCHITECTURE SDN BHD PEGUAM NEGARA
- Citation
- BA-25-86-12/2022 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- BA-25-86-12/2022 (Mahkamah Tinggi)
Leave to commence judicial review was refused because (1) the Minister's non-response did not amount to a reviewable decision or a clear refusal amenable to certiorari or mandamus, (2) sections 135 and 127(3A) of the Income Tax Act confer discretion ('may') not a legal duty the court can compel, and (3) the applicant failed to exhaust the statutory appeal remedy under the ITA, rendering the leave application premature and without an arguable case.