4 Apr 2023
COURTS (MALAYSIA) SDN. BHD. PEGUAM NEGARA
- Citation
- BA-25-83-12/2022 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- BA-25-83-12/2022 (Mahkamah Tinggi)
Leave to commence judicial review was dismissed because the applicant breached the duty of candour by failing to disclose an existing appeal to the SCIT concerning the same assessments, the omission alleged (respondent's failure to exercise powers under s127(3A)/s135 ITA) is not a decision or omission susceptible to judicial review in the circumstances, the existence of an appeal to SCIT provided the proper alternative remedy making JR unnecessary and an abuse of process, and no special circumstances existed to justify a stay given mandatory payment obligations under s103 ITA.