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KETUA PENGARAH KASTAM v. METROGOLD COMMERCIAL SDN BHD
Court of Appeal, Putrajaya
S Nantha Balan, Mohd Nazlan Mohd Ghazali, Choo Kah Sing JJCA
[Civil Appeal No: W-01(A)-342-05-2022]
19 December 2023
[2024] 2 MLRA 468

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quashing the appellant's decision in apportioning and reducing the respondent's claim of input tax credit under the now repealed Goods and Services Tax Act 2014.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").

CASE HIGHLIGHTS

PRESS METAL SARAWAK SDN BHD v. ETIQA TAKAFUL BERHAD
Federal Court, Putrajaya
2016] 5 MLRA 529
[Civil Appeal No: 02(i)-27-04-2015(W)]
15 August 2016 [+]
TAN POOI YEE v. KETUA PENGARAH JABATAN PENDAFTARAN NEGARA
High Court Malaya, Kuala Lumpur
[2016] 5 MLRH 501
24NCVC-1306-08-2015
18 July 2016 [+]
ILANGOVAN KRISHNAN v. SHIYA SDN BHD
Industrial Court, Johor
[2016] 2 MELR 374
16/4-157/15
27 April 2016 [+]
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