Malaysia Case Law: Decisions & Judgments | LexChat

Topic

Reason giving

Legal area

Court

12 Oct 2022

ROHAS-EUCO INDUSTRIES BHD KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA

Citation

WA-25-256-07/2021 (Mahkamah Tinggi)
Court

High Court
Case number

WA-25-256-07/2021 (Mahkamah Tinggi)

Applicant failed to comply with s8(1) of the Goods and Services Tax (Repeal) Act 2018 by submitting the final GST-03 beyond the 120-day limit and, absent an extension of time, the respondent was entitled in law to reject the input tax credit claims; there was no reviewable illegality, irrationality, breach of natural justice or legitimate expectation warranting quashing the decision.
29 Nov 2020

TENAGA NASIONAL BERHAD 1. MAJLIS MESYUARAT KERAJAAN NEGERI KELANTAN 2. KERAJAAN NEGERI KELANTAN 3. PENGARAH TANAH DAN GALIAN NEGERI KELANTAN 4. PENTADBIR TANAH JAJAHAN BACHOK, NEGERI KELANTAN 5. MOHD SHAARI BIN NOOR

Citation

DA-25-4-06/2019 (Mahkamah Tinggi)
Court

High Court
Case number

DA-25-4-06/2019 (Mahkamah Tinggi)

The consent order purporting to permit the State Authority to re-determine its earlier s 16(2) ESA decision was a nullity; under ESA the State Authority is functus officio after issuing a decision on appeal and has no power to review that decision; therefore the re-determined award and the impugned order are void and unenforceable; the 5th respondent was nevertheless a person aggrieved entitled to appeal as beneficiary but the central relief sought failed because the 1st respondent's re-determination was nullity.