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

wa-25-570-11-2022 High Court (Mahkamah Tinggi) 1 October 2024 • WA-25-570-11/2022

Catchwords

Applicant filed a judicial review against the Respondents' decision dated 19.8.2022 where the Respondents allowed only part of the Applicant's claim for exceptional input tax under Regulation 46(1) of the GST Regulation 2014 - Whether the Respondents' decision is ultra vires, unlawful/illegal, null and void and/or in excess of authority and unreasonable.

Judges (1)

Hayatul Akmal binti Abdul Aziz Delivered

Parties (3)

GIATJAYA ERA Sdn Bhd Applicant Jabatan Kastam Diraja Malaysia Respondent KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA Respondent

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (wa-25-570-11-2022)