17 Nov 2025
PEMIUTANG PENGHAKIMAN Kerajaan Malaysia PENGHUTANG PENGHAKIMAN Mohd Nazifuddin Bin Mohd Najib
- Citation
- WA-29NCC-100-02/2021 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- WA-29NCC-100-02/2021 (Mahkamah Tinggi)
The appeals were dismissed because under the Income Tax Act's 'pay first, dispute later' scheme the mere pendency or apparent merits of SCIT appeals does not constitute 'sufficient grounds' to stay bankruptcy or recovery proceedings; s.97 IA was not engaged; alleged irreparable harm was inadequate given statutory refund remedies; therefore the Registrar's dismissal of stay applications was upheld and costs awarded.
- Stay of bankruptcy proceedings
- Pay first dispute later
- Income tax assessment appeals to scit
- Sufficient reason test
- Irreparable harm