JUDGMENT

Mohd Nazlan Mohd Ghazali JCA:

Introduction

[1] This is an appeal against the judgment of the High Court which had allowed the respondent's judicial review application for a certiorari under O 53 of the Rules of Court 2012 ("the RC 2012") quashing the appellant's decision in apportioning and reducing the respondent's claim of input tax credit under the now repealed Goods and Services Tax Act 2014.

[2] Having heard the appeal - which was conducted by way of a remote communication technology via Zoom - examined the appeal records and considered the submissions by parties, we unanimously decided to affirm the decision of the High Court, and therefore dismiss the appeal, for the reasons which we set out herein. Key Background Facts

[3] The respondent company, Metrogold Commercial Sdn Bhd is principally involved in the property development business, which therefore includes the buying and selling of lands. The appellant is the Director-General of the Royal Malaysian Customs Department ("the DG of Customs").