1 Apr 2024
Ketua Pengarah Hasil Dalam Negeri YAYASAN BUAH PINGGANG KEBANGSAAN MALAYSIA
- Citation
- B-01(IM)-672-09/2022 (Mahkamah Rayuan)
- Court
- IM
- Case number
- B-01(IM)-672-09/2022 (Mahkamah Rayuan)
Where the tax authority clearly demonstrated a willingness to and did reconsider its earlier revocation, the later reiterated decision (17 June 2020) constituted the impugned decision for limitation purposes; applying s.145 deeming of service the decision was deemed received 18 June 2020, the three-month period began 19 June 2020 and expired 18 September 2020, and because the judicial review was filed on 17 September 2020 it was within time; the High Court's grant of leave was therefore proper and the appeal is dismissed.