21 Feb 2022
Daniel John Beasley 1. Ketua Pengarah Hasil Dalam Negeri 2. Menteri Kewangan Malaysia
- Citation
- PA-25-39-07/2021 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- PA-25-39-07/2021 (Mahkamah Tinggi)
The application for extension of time and leave to commence judicial review was dismissed because it was filed outside the mandatory three‑month period without good reason; the impugned decisions of R1 and R2 were not final and therefore not amenable to judicial review absent very exceptional circumstances; the statutory appeal route to the Special Commissioners of Income Tax must be pursued; costs awarded to respondents.