Malaysia Case Law: Decisions & Judgments | LexChat

Topic

Judicial precedent (stare decisis)

Legal area

Court

5 Jun 2024

Jabatan Kastam Diraja Malaysia (KDRM) 1. ) ASIA PREMIER PROPARTNERS SDN BHD 2. ) TRIBUNAL RAYUAN KASTAM

Citation

WA-24-47-06/2023 (Mahkamah Tinggi)
Court

High Court
Case number

WA-24-47-06/2023 (Mahkamah Tinggi)

The High Court dismissed the Director General's appeal and upheld the Tribunal: Regulation 46 must be read with ss 2, 38 and 39 but where the pre‑registration GST is attributable to taxable supplies the respondent was entitled to the full Exceptional ITC claimed; the DG had no statutory power to apply a non‑prescribed apportionment formula and his partial allowance was unlawful.
18 Oct 2022

1. ) MOHD AKMAL BIN AZMI 2. ) HAIFARIZA BINTI ARZEMI MERCHANT SYNERGY SDN BHD

Citation

BB-A72NCvC-472-08/2021 (Mahkamah Majistret)
Court

Magistrates' Court
Case number

BB-A72NCvC-472-08/2021 (Mahkamah Majistret)

Defendant was a contractor not a housing developer; clause 5 required vacant possession to include utilities ready for connection and that condition was not satisfied within 24 months because external infrastructure was the developer's responsibility; plaintiffs failed to prove defendant was a developer or that defendant alone was liable for external utility works, and plaintiffs were responsible for ensuring the developer performed; therefore defendant not liable for the liquidated damages claim and claim is dismissed.