18 Sept 2019
STANDARD CHARTERED GLOBAL BUSINESS SERVICES SDN BHD KETUA PENGARAH HASIL DALAM NEGERI
- Citation
- WA-25-303-7/2019 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- WA-25-303-7/2019 (Mahkamah Tinggi)
Leave to apply for judicial review was refused because the applicant had an adequate statutory remedy under s.99 Income Tax Act 1967 to challenge the assessments before the Special Commissioners, and the applicant failed to demonstrate the very exceptional circumstances required to bypass that internal remedy; the application was therefore premature and an abuse of process.