Malaysia Case Law: Decisions & Judgments | LexChat

Topic

Regulation 46

Legal area

Court

9 Dec 2024

1. ) KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA 2. ) Jabatan Kastam Diraja Malaysia (KDRM) ZILLION SUNRISE SDN. BHD.

Citation

W-01(A)-744-10/2022 (Mahkamah Rayuan)
Court

A
Case number

W-01(A)-744-10/2022 (Mahkamah Rayuan)

Appeal dismissed. Regulation 39(2)(b) prescribes that where goods are used exclusively for taxable supplies the whole input tax is attributable; regulation 46(1) only permits authorization to treat prior tax as input tax but does not confer power to apportion using a formula not found in law; repeal of the GST Act did not extinguish accrued rights under s30(1)(b) Interpretation Acts, therefore Customs' apportionment and large disallowance was unlawful and the High Court's certiorari quashing Customs' decision was upheld.
26 Jun 2023

KETUA PENGARAH KASTAM DAN EKSAIS 1. ) TOMOE SDN BHD 2. ) TRIBUNAL RAYUAN KASTAM

Citation

PA-24NCvC-300-04/2021 (Mahkamah Tinggi)
Court

High Court
Case number

PA-24NCvC-300-04/2021 (Mahkamah Tinggi)

Regulation 46(1) grants Customs power to authorise exceptional input tax claims but contains no statutory power to reduce or apportion the claimed amount; the Best Method Formula is not prescribed in the GSTA or Regulations and its application is ultra vires; the repeal of the GSTA did not extinguish an Exceptional ITC claim made before repeal; taxpayer entitled to full refund.