26 Feb 2026
LION PACIFIC SDN BHD 1. ) KEMENTERIAN KEWANGAN MALAYSIA 2. ) KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA
- Citation
- WA-25-457-08/2022 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- WA-25-457-08/2022 (Mahkamah Tinggi)
Court held Respondents acted within statutory authority and provided lawful, rational reasons: Skypark was the designated consortium representative and received CoGSTR; documentary and audit evidence showed Lion Pacific invoiced Skypark (not MOT) so its supplies were separate transactions and not exempt; no clear promise gave rise to a legitimate expectation; statute did not impose a duty to give reasons and MOF had explained the mechanism and met the Applicant; judicial review dismissed and costs awarded.