Lembaga Hasil Dalam Negeri (LHDN) v KONG SUN ENTERPRISE SDN. BHD. (DAHULU DIKENALI SEBAGAI SPECIAL LAND SDN. BHD.)

ja-21ncvc-2-01-2022 High Court (Mahkamah Tinggi) 23 October 2025 • JA-21NCvC-2-01/2022 • 23 min read

12 cases cited (0 SG, 12 foreign)

Catchwords

Penghakiman Ingkar – Serahan Writ – Aturan 10 KKM 2012 – AR Registered Post – Ketiadaan Kad AR – Penyampaian Ganti – Serahan Tidak Sah – Irregular Judgment – Ex Debito Justitiae – Pembelaan Bermerit – Triable Issues – Audit Akaun – Prejudis – Kelewatan – Prinsip Undang-Undang Tatacara – Beban Pembuktian – Pengetahuan Alamat Sebenar – Standard Serahan Litigasi – Hak untuk Didengar – Keadilan Prosedural

Judges (1)

Manira binti Mohd Nor Delivered

Counsel (5)

Lembaga Hasil Dalam Negeri Firm Nurain Nadia & Co Firm Nadiah Counsel Defendant Nor Halim Counsel Plaintiff Ungku Hafiz Counsel Defendant

Parties (2)

KONG SUN ENTERPRISE Sdn Bhd. (DAHULU DIKENALI SEBAGAI SPECIAL LAND Sdn Bhd.) Defendant Lembaga Hasil Dalam Negeri Plaintiff

Case Significance

Lembaga Hasil Dalam Negeri (LHDN) v KONG SUN ENTERPRISE SDN. BHD. (DAHULU DIK... is a High Court (Mahkamah Tinggi) decision dated October 23, 2025 (citation: ja-21ncvc-2-01-2022). The case was decided by Manira binti Mohd Nor.

What was the outcome of Lembaga Hasil Dalam Negeri (LHDN) v KONG SUN ENTERPRISE SDN. BHD. (DAHULU DIK...?

Lembaga Hasil Dalam Negeri (LHDN) v KONG SUN ENTERPRISE SDN. BHD. (DAHULU DIK... is a High Court decision dated October 23, 2025. The case was heard by Manira binti Mohd Nor. See the full judgment for details.

Cases Cited (12)

UK (1)

[1937] AC 473

MY (11)

[1981] 1 MLJ 143 [1986] 1 MLJ 382 [1989] 1 MLJ 4 [1993] 3 MLJ 36 [1995] 1 MLJ 281 [2003] 1 MLJ 408 [2013] 4 MLJ 537 [2016] MLJU 1485 [2018] MLJU 535 [2019] MLJU 171 [2021] 3 MLJ 159

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (ja-21ncvc-2-01-2022)