3 Nov 2025
PEMIUTANG PENGHAKIMAN Kerajaan Malaysia PENGHUTANG PENGHAKIMAN SAYYID SHAH BIN ABDULLAH
- Citation
- WA-29NCC-80-01/2023 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- WA-29NCC-80-01/2023 (Mahkamah Tinggi)
A mere pending appeal to SCIT does not amount to 'sufficient reason' under s.97 IA to stay bankruptcy proceedings because the ITA's 'pay now dispute later' regime mandates immediate recovery; stays are confined to limited exceptions such as proven abuse or breakdown of tax processes, which were not established on the facts, therefore both stay applications fail and the appeals are dismissed.