6 Dec 2018
NG WAI MING (NRIC No: 721105-10-5029) PUBLIC BANK BERHAD (Company No: 6463-H)
- Citation
- WA-24-65-08/2018 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- WA-24-65-08/2018 (Mahkamah Tinggi)
The bank, as the taxable person supplying the property under the charge and selling it to satisfy the debt, remained liable to pay the GST under s9 and s65(5) of the GST Act; omission in the proclamation did not transfer statutory GST liability to the purchaser and the bank cannot deduct the GST from the auction proceeds; the RM44,359 legal fees were not incurred as a consequence of the plaintiff's default and therefore are not recoverable under the Facilities Agreement indemnity clauses.