19 Dec 2023
KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA METROGOLD COMMERCIAL SDN BHD
- Citation
- W-01(A)-342-05/2022 (Mahkamah Rayuan)
- Court
- A
- Case number
- W-01(A)-342-05/2022 (Mahkamah Rayuan)
Respondent was a 'taxable person' when the input tax was incurred (liable to be registered and approved), therefore Sections 38 and 39 read with Regulation 39 required attribution of the whole input tax to taxable supplies and refund where no output tax was due; DG of Customs had no statutory power to apportion or reduce the ITC claim under Regulation 46 or the Repeal Act; the High Court decision quashing the apportionment was correctly affirmed and appeal dismissed.