31 Oct 2025
KELAB PEMBINA-PEMBINA SELANGOR (SELANGOR BUILDERS' CLUB) 1. ) Lembaga Hasil Dalam Negeri (LHDN) 2. ) Jabatan Peguam Negara
- Citation
- WA-25-113-05/2025 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- WA-25-113-05/2025 (Mahkamah Tinggi)
Leave to commence judicial review was dismissed because the Applicant's objections were time-barred under s38A(2) Stamp Act 1949 and no extension was sought; the Applicant failed to appeal under s39(1) and did not pursue statutory revision under s78; the IRB's subsequent correspondence did not amount to reconsideration or a fresh decision to restart limitation; consequently statutory domestic remedies were unexhausted and judicial review was premature and procedurally improper.