Malaysia Case Law: Decisions & Judgments

Topic

Withholding tax

Legal area

Court

14 Jul 2022

Akamai Technologies International AG 1. ) Ketua Pengarah Hasil Dalam Negeri 2. ) Lembaga Hasil Dalam Negeri (LHDN)

Citation

WA-25-149-03/2022 (Mahkamah Tinggi)
Court

High Court
Case number

WA-25-149-03/2022 (Mahkamah Tinggi)

The court held the applicant cleared the low threshold for leave by showing an arguable case: the impugned email was a sufficiently assertive 'decision' amenable to judicial review and there is no statutory right for a non‑resident who has not been assessed to appeal to the Special Commissioners under s 109H; accordingly leave to apply for judicial review was granted.
7 Sept 2021

CMMT Investment Limited Menteri Kewangan Malaysia

Citation

WA-25-237-07-2021 (Mahkamah Tinggi)
Court

High Court
Case number

WA-25-237-07-2021 (Mahkamah Tinggi)

The court held the Minister's failure to reply can constitute a reviewable decision under Order 53 Rule 2(4) ROC; the Applicant has locus standi and raised an arguable case that the LBATA and the Exemption Order may apply and that the Minister may need to exercise powers under s135 and/or s127(3A) ITA; accordingly leave to apply for judicial review was granted and an interim stay of the impugned assessments was ordered to preserve the status quo.
18 Dec 2019

Petrominwork Consulting Sdn Bhd Petroworld Services Ltd

Citation

WA-24NCC-623-11/2019 (Mahkamah Tinggi)
Court

High Court
Case number

WA-24NCC-623-11/2019 (Mahkamah Tinggi)

The Consent Judgment required the Plaintiff to deposit funds into a stakeholder account but did not create an immediately payable debt to the Defendant; therefore a winding up petition based on the section 466 notice would be an abuse of process and would cause irreparable harm to the Plaintiff; the correct remedy for non-compliance is contempt proceedings; accordingly the court granted injunctive relief restraining the Defendant from presenting a winding up petition.
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.

Malaysia Case Law

Akamai Technologies International AG 1. ) Ketua Pengarah Hasil Dalam Negeri 2. ) Lembaga Hasil Dalam Negeri (LHDN)

CMMT Investment Limited Menteri Kewangan Malaysia

Petrominwork Consulting Sdn Bhd Petroworld Services Ltd

STANDARD CHARTERED GLOBAL BUSINESS SERVICES SDN BHD KETUA PENGARAH HASIL DALAM NEGERI