28 Nov 2024
YAYASAN BUAH PINGGANG KEBANGSAAN MALAYSIA Ketua Pengarah Hasil Dalam Negeri
- Citation
- BA-25-78-09/2020 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- BA-25-78-09/2020 (Mahkamah Tinggi)
The revocation (letter dated 17.06.2020) was quashed because although s.148 ITA 1967 confers power to vary or revoke approvals and to impose conditions (including retrospectively), the respondent failed to communicate the purported conditions or the Violation Point System to the applicant and relied on uncommunicated criteria, rendering the decision unlawful and unreasonable; preliminary objections on time‑bar and non‑disclosure were dismissed or addressed but did not preclude relief.