29 Jul 2025
TANDA BESTARI DEVELOPMENT SDN BHD Ketua Pengarah Hasil Dalam Negeri
- Citation
- WA-25-60-03/2023 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- WA-25-60-03/2023 (Mahkamah Tinggi)
Applicant discharged the evidential burden; the Federal Court's decision in Wiramuda declaring s.4C unconstitutional stood without a prospective limitation and thus applied retrospectively; DGIR's deliberate non-response created an actionable impasse; DGIR was ordered to recognise and give effect to the Wiramuda decision and to refund taxes collected under s.4C for YA2017 with interest (court fixed 5% per annum from JR filing date); certiorari and mandamus granted and declarations issued.