16 Dec 2020
MUHIBBAH MARINE ENGINEERING SDN BHD KETUA PENGARAH HASIL DALAM NEGERI
- Citation
- WA-25-70-01/2020 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- WA-25-70-01/2020 (Mahkamah Tinggi)
The application for leave was dismissed because the applicant had an adequate alternative remedy by appeal to the Special Commissioners under Section 99 ITA 1967 (Form Q filed), the issues raised involved merits and factual disputes for the SCIT, availability of the alternative remedy can be considered at the leave stage, and the applicant failed to establish exceptional circumstances (clear lack of jurisdiction, blatant statutory failure or serious breach of natural justice) to justify bypassing the statutory appeal route.