1. ) KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA 2. ) Jabatan Kastam Diraja Malaysia (KDRM) v ZILLION SUNRISE SDN. BHD.

w-01a-744-10-2022 Court of Appeal (Mahkamah Rayuan) 8 December 2024 • W-01(A)-744-10/2022 • 19 min read

2 cases cited (0 SG, 2 foreign)

Catchwords

Claim for exceptional input tax under the repealed Goods and Services Tax Act 2014; whether the Royal Malaysian Customs has the power to apportion such claims; whether the taxpayer has obtained an accrued right that cannot be taken away by the repeal of the GST Act 2014.

Judges (3)

Azizul Azmi bin Adnan Delivered Mariana binti Haji Yahya Coram Mohd Nazlan bin Mohd Ghazali Coram

Counsel (6)

Attorney General's Chambers Firm Rosli Dahlan Saravana Partnership Firm Liew Horng Bin Counsel Appellant Mohammad Sallehuddin Md Ali Counsel Appellant Nur Amira Ahmad Azhar Counsel Respondent S. Saravana Kumar Counsel Respondent

Parties (3)

Jabatan Kastam Diraja Malaysia Appellant KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA Appellant ZILLION SUNRISE Sdn Bhd Respondent

Statutes Cited

Goods and Services Tax Act 2014

s 38(1)

Interpretation Act

s 30(1)(b)

Cases Cited (2)

MY (2)

[2024] 2 MLJ 918 [2024] 3 MLJ 314

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (w-01a-744-10-2022)