Malaysia Case Law: Decisions & Judgments

Topic

Bill of demand

Legal area

Court

29 Dec 2022

Puncak Niaga Management Services Sdn Bhd KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA

Citation

BA-25-206-12/2019 (Mahkamah Tinggi)
Court

High Court
Case number

BA-25-206-12/2019 (Mahkamah Tinggi)

Approval of the PNM Group registration created a legitimate expectation because the respondent's approval was a clear and unambiguous representation; respondent could not renege on that approval in the absence of adequate legal basis in the circumstances; accordingly the Bill of Demand dated 21.10.2019 was unlawful and was quashed by certiorari.
13 Oct 2022

Dyson Manufacturing Sdn Bhd KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA

Citation

BA-25-45-05/2019 (Mahkamah Tinggi)
Court

High Court
Case number

BA-25-45-05/2019 (Mahkamah Tinggi)

The Court held the Applicant's R&D services were standard‑rated (6%) because the services were made in Malaysia and, by operation of section 65(1) read with section 65(6), supplies by the Applicant-as-agent are deemed supplies by DOPL (the principal), thereby placing the supply within Malaysian GST; DOPL was treated as having a fixed establishment in Malaysia via the agent; Item 12 zero‑rating did not apply; the Bill of Demand issued after audit was lawful and recoverable under the Repeal Act; judicial review dismissed with costs RM5000.00.
3 May 2021

MANZUR MYDIN B. BACHA MYDIN (No. K/P: 801118-10-5589) 1. MENTERI KEWANGAN 2. PENGARAH KASTAM, LAPANGAN TERBANG ANTARABANGSA KUALA LUMPUR

Citation

BA-25-4-01/2021 (Mahkamah Tinggi)
Court

High Court
Case number

BA-25-4-01/2021 (Mahkamah Tinggi)

Leave was granted because the Attorney General's objections — that the travel ban was unreviewable and that domestic remedies were not exhausted — went to the merits and not to whether the leave application was frivolous; exhaustion issues and ouster arguments are for the substantive hearing, and absence of affidavit in reply left the leave application non-frivolous.

Malaysia Case Law

Puncak Niaga Management Services Sdn Bhd KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA

Dyson Manufacturing Sdn Bhd KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA

MANZUR MYDIN B. BACHA MYDIN (No. K/P: 801118-10-5589) 1. MENTERI KEWANGAN 2. PENGARAH KASTAM, LAPANGAN TERBANG ANTARABANGSA KUALA LUMPUR