REVENUE LAW: Judicial review
5 cases · June 2024 to February 2025
Case Volume by Year
2 24
3 25
2024–2025
Key Issues & Sub-Topics
Alternative remedy of appeal — Specialised body — Special Commissioners of Income Tax (SCIT) — Government of Malaysia v Jagdis Singh and Majlis Perbandaran Pulau Pinang v Syarikat Bekerjasama-Sama Serbaguna Sungai Gelugor Dengan Tanggungan — Special circumstances test — Director-General of Inland Revenue ('DGIR') raised notices of additional assessment — Whether assessment correct — Whether for High Court or SCIT to determine — Section 99 of the Income Tax Act 1967 2 Certiorari — Leave to commence judicial review granted — Stay of proceedings in judicial review proceedings — Order 53 rule 3(5) of the Rules of Court 2012 — Test — Same as test granting interlocutory injunction — Different from test for stay of execution of judgment i.e. special circumstances test — Whether policy of “pay first dispute later” under sections 103(1), 103B and 106(3) of the Income Tax Act 1967 can be stayed in judicial review proceedings f proceedings in judicial review proceedings 1 Certiorari — Mandamus — Leave to commence judicial review granted — Stay of proceedings granted — Leave and stay not permitted to be revisited at substantive stage — Exceptional circumstances — Market value of land — Instances Director General of Inland Revenue can determine market value — Manner to determine — Whether right to be heard to be accorded to taxpayer — Paragraph 11(2), Second Schedule of the RPGT Act. 1 Certiorari — Customs Anti-Dumping Duties Order — Notice of Affirmative Final Determination of an Anti-Dumping Duty Investigation — Challenge to the imposition of anti-dumping duties — Anti-dumping investigation by Investigation Authority — Calculation of dumping margin — Fair comparison between constructed 'export price' and 'normal value' at the same level of trade at ex-factory level — ss 2, 16(1), 17(1), 18(1), 18(3) Countervailing and Anti-Dumping Duties Act 1993 sub regulation 9(1), 9(4), 31(1) of the Countervailing and Anti-Dumping Duties Regulations 1994 1
Alternative remedy of appeal — Specialised body — Special Commissioners of Income Tax (SCIT) — Government of Malaysia v Jagdis Singh and Majlis Perbandaran Pulau Pinang v Syarikat Bekerjasama-Sama Serbaguna Sungai Gelugor Dengan Tanggungan — Special circumstances test — Director-General of Inland Revenue ('DGIR') raised notices of additional assessment — Whether assessment correct — Whether for High Court or SCIT to determine — Section 99 of the Income Tax Act 1967 2 cases
Certiorari — Leave to commence judicial review granted — Stay of proceedings in judicial review proceedings — Order 53 rule 3(5) of the Rules of Court 2012 — Test — Same as test granting interlocutory injunction — Different from test for stay of execution of judgment i.e. special circumstances test — Whether policy of “pay first dispute later” under sections 103(1), 103B and 106(3) of the Income Tax Act 1967 can be stayed in judicial review proceedings f proceedings in judicial review proceedings 1 case
Certiorari — Mandamus — Leave to commence judicial review granted — Stay of proceedings granted — Leave and stay not permitted to be revisited at substantive stage — Exceptional circumstances — Market value of land — Instances Director General of Inland Revenue can determine market value — Manner to determine — Whether right to be heard to be accorded to taxpayer — Paragraph 11(2), Second Schedule of the RPGT Act. 1 case
Court Distribution
Key People & Firms
Top Judges
Cases
wa-25-297-10-2020
AIA BERHAD v KETUA PENGARAH LEMBAGA HASIL DALAM NEGERI
18 February 2025
MYHC
wa-25-295-08-2021
AIA Berhad v Ketua Pengarah Hasil Dalam Negeri
18 February 2025
MYHC
wa-25-386-11-2024
WINNING PARAMOUNT SDN BHD v Ketua Pengarah Hasil Dalam Negeri
15 January 2025
MYHC
wa-25-289-08-2021
Speed Modulation Sdn Bhd v KETUA PENGARAH HASIL DALAM NEGERI
3 November 2024
MYHC
wa-25-155-03-2022
SILVERY DRAGON PRESTRESSED MATERIALS CO., LTD. TIANJIN. v 1. ) Kerajaan Malaysia 2. ) MENTERI KEWANGAN 3. ) MENTERI KANAN PERDAGANGAN ANTARABANGSA DAN INDUSTRI
3 June 2024
MYHC