29 Dec 2021
DEHIAS HOLDINGS SDN BHD KETUA PENGARAH KASTAM, JABATAN KASTAM DIRAJA MALAYSIA
- Citation
- KA-25-3-01/2021 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- KA-25-3-01/2021 (Mahkamah Tinggi)
The application was dismissed because the applicant failed to plead the enabling statutory provisions in the intitulement (jurisdictional defect), failed to refer the exemption question to the Minister as required by the Exempt Supplies Order (making the challenge premature), and failed to satisfy preconditions for declaratory relief (did not come with clean hands); these preliminary defects alone warranted dismissal without deciding the substantive GST liability.