21 Dec 2021
Profound Reliance Sdn Bhd Ketua Pengarah Hasil Dalam Negeri
- Citation
- WA-25-128-04/2021 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- WA-25-128-04/2021 (Mahkamah Tinggi)
The High Court exercised its discretionary inherent jurisdiction and Rules of Court to grant an interim stay because the Applicant demonstrated special circumstances: the large assessed amount (RM210,659,320.86) creating a real risk of irreparable financial harm, delay and likely prejudice from IRB non‑refund practice, and the balance of convenience favoured preservation of the status quo; statutory provisions in the ITA do not per se oust the court’s power to grant such a stay.