Malaysia Case Law: Decisions & Judgments

Topic

Regulation 46 gst regulations

Legal area

Court

5 Jun 2024

Jabatan Kastam Diraja Malaysia (KDRM) 1. ) ASIA PREMIER PROPARTNERS SDN BHD 2. ) TRIBUNAL RAYUAN KASTAM

Citation

WA-24-47-06/2023 (Mahkamah Tinggi)
Court

High Court
Case number

WA-24-47-06/2023 (Mahkamah Tinggi)

The High Court dismissed the Director General's appeal and upheld the Tribunal: Regulation 46 must be read with ss 2, 38 and 39 but where the pre‑registration GST is attributable to taxable supplies the respondent was entitled to the full Exceptional ITC claimed; the DG had no statutory power to apply a non‑prescribed apportionment formula and his partial allowance was unlawful.
14 Mar 2024

Sunningdale Tech Penang Sdn Bhd 1. ) KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA 2. ) Tribunal Rayuan Kastam

Citation

WA-24-69-11/2022 (Mahkamah Tinggi)
Court

High Court
Case number

WA-24-69-11/2022 (Mahkamah Tinggi)

The Director General had no statutory power under the GST Act or GST Regulations to apply a Special Formula or otherwise apportion the appellant's claim under reg 46; regs 57-60 do not authorize the impugned reduction; items relating to electricity installation and professional fees were proved capitalised and therefore qualify as Exceptional ITCs under reg 46; the Tribunal erred in affirming the DG's apportionment and disallowance.
19 Dec 2023

KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA METROGOLD COMMERCIAL SDN BHD

Citation

W-01(A)-342-05/2022 (Mahkamah Rayuan)
Court

A
Case number

W-01(A)-342-05/2022 (Mahkamah Rayuan)

Respondent was a 'taxable person' when the input tax was incurred (liable to be registered and approved), therefore Sections 38 and 39 read with Regulation 39 required attribution of the whole input tax to taxable supplies and refund where no output tax was due; DG of Customs had no statutory power to apportion or reduce the ITC claim under Regulation 46 or the Repeal Act; the High Court decision quashing the apportionment was correctly affirmed and appeal dismissed.
23 Jun 2023

KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA Jimah East Power Sdn Bhd

Citation

W-01(A)-601-11/2020 (Mahkamah Rayuan)
Court

A
Case number

W-01(A)-601-11/2020 (Mahkamah Rayuan)

The Court of Appeal held that Regulation 46 does not operate independently of ss 2, 38 and 39 of the GST Act and Reg 39; pre-registration GST can only be treated as input tax if it is attributable, allowable and reasonable in relation to taxable supplies. Because the respondent's power plant commenced taxable supplies after GST was abolished, the bulk of the claimed pre-registration GST was not attributable to taxable supplies within the statutory framework and therefore the DG was correct to disallow the full Exceptional ITC Claim; only the small portion attributable to furniture and fitting…

Malaysia Case Law

Jabatan Kastam Diraja Malaysia (KDRM) 1. ) ASIA PREMIER PROPARTNERS SDN BHD 2. ) TRIBUNAL RAYUAN KASTAM

Sunningdale Tech Penang Sdn Bhd 1. ) KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA 2. ) Tribunal Rayuan Kastam

KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA METROGOLD COMMERCIAL SDN BHD

KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA Jimah East Power Sdn Bhd