Malaysia Case Law: Decisions & Judgments | LexChat

Malaysia Case Law

Reimbursement of tax
  • 24 Apr 2024

    MUTU BERSAMA SDN BHD Universiti Malaya (UM)

    Citation
    WA-A72NCvC-568-02/2023 (Mahkamah Majistret)
    Court
    Magistrates' Court
    Case number
    WA-A72NCvC-568-02/2023 (Mahkamah Majistret)

    The court determined under Order 14A that GST was to be treated as included (deemed inclusive) in the contract sum of RM1,748,000.00 and therefore the Defendant is not liable to reimburse Plaintiff RM93,479.54; the question was suitable for summary determination because the material facts relevant to construction were not genuinely in dispute and the Plaintiff failed to follow contractual notice/variation/arbitration procedures and had opportunity to raise GST issues after GST came into force and before signing the Agreement.