1. ) SURIA MEKAR SDN. BHD. 2. ) MOHD YAAKOP BIN MOHD DAUD 3. ) NOR FARIZAN BINTI MOHD DAUD v Jabatan Kastam Diraja Malaysia (KDRM)
Catchwords
Revenue Law – Goods and Services Tax (GST) – Taxable supply – Supply of services for consideration – Characterisation of commercial relationship – Alleged joint venture – Whether arrangement constituted joint venture or subcontract – Project awarded by Government agency to third party contractor – Payments made by contractor to appellant company – Income recorded in appellant’s general ledger – Absence of formal joint venture agreement, profit-sharing arrangement or loss-sharing mechanism – Whether taxable supply established – Goods and Services Tax Act 2014, ss 4, 9. Revenue Law – Goods and Services Tax (GST) – Joint venture – Meaning and legal incidents – Whether use of term “kerjasama” sufficient to establish joint venture – Necessity for common undertaking, mutual agency, profit and loss sharing and community of interest – Whether substance of arrangement rather than label determinative. Revenue Law – Goods and Services Tax (GST) – Time of supply – Services performed after commencement of GST regime – Contract awarded before GST implementation date – Whether chargeability determined by date of contract or date services performed – Goods and Services Tax Act 2014, s 11(3). Revenue Law – Goods and Services Tax (GST) – Exemption – Ministerial power of exemption – Requirement of written order published in Gazette – Alleged exemption communicated by government department – Whether departmental letter capable of conferring GST exemption – Goods and Services Tax Act 2014, s 56. Revenue Law – Goods and Services Tax (GST) – Assessment – Recovery of tax as civil debt – Certificate of Debt – Conclusive evidence of making of assessment – Sufficiency of certificate to support judgment – Whether taxpayer may collaterally challenge merits of assessment in debt recovery proceedings – Goods and Services Tax Act 2014, s 46(4). Revenue Law – Goods and Services Tax (GST) – Assessment – Challenge to assessment – Proper avenue for challenge – Administrative review and statutory appeal process – Whether challenge permissible in subsequent civil debt recovery proceedings. Revenue Law – Company – GST liability – Directors’ liability – Joint and several liability – Director resigning after taxable periods but before debt recovery proceedings – Whether resignation extinguished accrued liability – Goods and Services Tax Act 2014, s 53(1). Government Proceedings – Counterclaim – Recovery of taxes – Counterclaim against Government – Claim for repayment of monies allegedly paid as security deposit – Whether counterclaim barred in tax recovery proceedings – Requirement for leave of court – Government Proceedings Act 1956, s 42(2)(e)(i) – Rules of Court 2012, O 73 r 4. Evidence – Admission – Taxpayer’s contemporaneous correspondence – Statement acknowledging claims made without GST due to perceived exemption – Whether admission inconsistent with alleged joint venture relationship – Evidence Act 1950, s 58. Appeal – Findings of fact – Appellate intervention – Whether trial judge guilty of insufficient judicial appreciation of evidence – Whether findings supported by documentary evidence and contemporaneous records – Principles governing appellate restraint.
Practice Areas
Judges (1)
Judgment
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Read on eJudgmentSource: eJudgment (ma-12gs-1-10-2025)