8 Jun 2021
Dell Global Business Center Sdn Bhd Ketua Pengarah Hasil Dalam Negeri
- Citation
- PA-25-17-03/2021 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- PA-25-17-03/2021 (Mahkamah Tinggi)
Leave to commence judicial review was refused because the applicant failed to demonstrate the requisite "very exceptional circumstances" to bypass the statutory appeal under section 99 of the Income Tax Act 1967, and the concurrent filing of judicial review while pursuing the section 99 appeal constituted an abuse of process; the alternative remedy issue may be decided at the leave stage.