28 Mar 2023
DAMANSARA REALTY (JOHOR) SDN. BHD. Ketua Pengarah Hasil Dalam Negeri
- Citation
- BA-25-66-09/2022 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- BA-25-66-09/2022 (Mahkamah Tinggi)
Leave to commence judicial review was refused because the applicant had an adequate alternative remedy by appeal to the Special Commissioners under s99 ITA, there were no exceptional circumstances under Jagdis Singh (no clear lack of jurisdiction, no blatant statutory failure, no serious breach of natural justice), the applicant had filed concurrent proceedings (JR filed before but also filed Form Q thereafter) which was improper, and no special circumstances existed to justify a stay given s103B ITA requiring payment of tax.