Malaysia Case Law: Decisions & Judgments

Topic

Stay pending judicial review

Legal area

Court

20 Dec 2022

WESTPORTS MALAYSIA SDN. BHD. PEGUAM NEGARA MALAYSIA

Citation

WA-25-285-08/2021 (Mahkamah Tinggi)
Court

High Court
Case number

WA-25-285-08/2021 (Mahkamah Tinggi)

The court held the Minister's non-response constituted an omission within the scope of O 53 r 2(4) ROC and was therefore amenable to judicial review at the leave stage; the challenge was to the Minister's omission (not the DGIR's assessments), the application for leave was not frivolous, and the merits including statutory interpretation and exhaustion of s99 remedy are matters for the substantive hearing; leave and a stay were granted.
20 Dec 2022

SYARIKAT KAPASI SDN. BHD. PEGUAM NEGARA

Citation

WA-25-247-07/2021 (Mahkamah Tinggi)
Court

High Court
Case number

WA-25-247-07/2021 (Mahkamah Tinggi)

The court held that the Minister's failure to respond to the applicant's request constituted an omission actionable under O 53 r 2(4) ROC and therefore was amenable to judicial review; leave to apply for judicial review was not frivolous and was granted to ventilate merits at the substantive stage; a stay was granted to preserve the status quo pending determination; naming the DGIR was unnecessary at leave stage because the impugned matter was the Minister's omission.
20 Dec 2022

BANDAR BARU MAJIDEE DEVELOPMENT SDN. BHD. PEGUAM NEGARA MALAYSIA

Citation

WA-25-278-08/2021 (Mahkamah Tinggi)
Court

High Court
Case number

WA-25-278-08/2021 (Mahkamah Tinggi)

The court held that the Minister's non-response to the applicant's request under s135 ITA constitutes an omission reviewable under O 53 r 2(4) ROC; the challenge was to the Minister's omission (not to the DGIR's assessment) so naming the DGIR was unnecessary at leave stage; the leave application was not frivolous and should proceed to substantive hearing; a stay pending determination was granted.
20 Dec 2022

SRI SELTRA SDN. BHD. PEGUAM NEGARA MALAYSIA

Citation

WA-25-257-07/2021 (Mahkamah Tinggi)
Court

High Court
Case number

WA-25-257-07/2021 (Mahkamah Tinggi)

The court held that the Minister's non-response constituted an omission within O 53 r 2(4) ROC and was therefore amenable to judicial review; leave to commence judicial review was granted to challenge the Minister's omission and a stay was ordered pending substantive determination; naming the DGIR was unnecessary because the subject-matter was the Minister's non-decision; merits and issues of statutory construction (s135 v s99) are for the substantive stage.
26 Apr 2021

Inspirasi Elit Sdn Bhd Ketua Pengarah Hasil Dalam Negeri

Citation

WA-25-183-06/2020 (Mahkamah Tinggi)
Court

High Court
Case number

WA-25-183-06/2020 (Mahkamah Tinggi)

The court granted leave because the Applicant established a prima facie arguable case: the dispute raises predominantly legal questions about deductibility under s33(1)/s44(6) ITA and whether the Respondent's disallowance was an error of law amounting to lack of jurisdiction; alternative appeal does not bar judicial review in such exceptional circumstances; a stay of the impugned assessment was necessary to preserve the status quo and prevent irreparable prejudice pending the substantive hearing.
26 Apr 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)

Prayer No. (2) was refused because the requested stay was in substance an injunction restraining a government revenue-collecting agency and is barred by section 29 of the Government Proceedings Act and section 54 of the Specific Relief Act; additionally stay applications require special circumstances and ought to be heard inter partes so the Respondent may answer the evidential assertions, therefore the ex parte stay application was premature and properly dismissed with costs.
15 Apr 2021

Setia Indah Sdn Bhd Ketua Pengarah Hasil Dalam Negeri

Citation

WA-25-185-06-2020 (Mahkamah Tinggi)
Court

High Court
Case number

WA-25-185-06-2020 (Mahkamah Tinggi)

The court allowed the amendment to the Notices to include a declaration under s33(1) ITA because the issue of deductibility under s33(1) is germane to the core question already before the court and prior High Court decisions supported deductibility; procedural rules and O.1A ROC permit amendment in the overriding interest of justice and no substantial prejudice to the Respondent was shown. The court granted a stay of all further proceedings and effect in relation to the Respondent's assessments because special circumstances existed: substantial assessed tax (RM13,273,903.67), strong arguable…

Malaysia Case Law

WESTPORTS MALAYSIA SDN. BHD. PEGUAM NEGARA MALAYSIA

SYARIKAT KAPASI SDN. BHD. PEGUAM NEGARA

BANDAR BARU MAJIDEE DEVELOPMENT SDN. BHD. PEGUAM NEGARA MALAYSIA

SRI SELTRA SDN. BHD. PEGUAM NEGARA MALAYSIA

Inspirasi Elit Sdn Bhd Ketua Pengarah Hasil Dalam Negeri

DEHIAS HOLDINGS SDN BHD KETUA PENGARAH KASTAM, JABATAN KASTAM DIRAJA MALAYSIA

Setia Indah Sdn Bhd Ketua Pengarah Hasil Dalam Negeri