4 Apr 2024
INFRA RANCAK SDN BHD Ketua Pengarah Hasil Dalam Negeri
- Citation
- JA-25-4-03/2023 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- JA-25-4-03/2023 (Mahkamah Tinggi)
The judicial review application was dismissed because an adequate statutory domestic remedy exists (appeal to the Special Commissioner under the Income Tax Act 1967) which is the appropriate forum to resolve the factual and merit issues (including time-bar and deductibility); the respondent's conduct did not demonstrate illegality, irrationality or procedural impropriety warranting certiorari; binding precedent requires tax assessment disputes to be pursued via the statutory appeal route.