SAUJANA TRIANGLE SDN BHD v Ketua Pengarah Hasil Dalam Negeri

ba-25-45-06-2025 High Court (Mahkamah Tinggi) 4 November 2025 • BA-25-45-06/2025

Catchwords

Leave application for judicial review to challenge the Respondent's decision to issue additional assessment for 2018 - 2023. The Applicant called into question - (i) the interpretation and application of sections 140A(2) and (3) Act 53 and the Rules in treating their interest free advances as ‘financial assistance’; and (ii) the imposition of the surcharge under section 140(3C) Act 53 and whether that provision had a retrospective effect. AG object to the leave as the Applicant had not availed themself to the domestic remedy under section 99 Act 53.

Practice Areas

Leave application for judicial review to challenge the Respondent's decision to issue additional assessment for 2018 AG object to the leave as the Applicant had not availed themself to the domestic remedy under section 99 Act 53.

Judges (1)

Narkunavathy Sundareson Delivered

Parties (2)

Ketua Pengarah Hasil Dalam Negeri Respondent SAUJANA TRIANGLE Sdn Bhd Applicant

Case Significance

SAUJANA TRIANGLE SDN BHD v Ketua Pengarah Hasil Dalam Negeri is a High Court (Mahkamah Tinggi) decision dated November 4, 2025 (citation: ba-25-45-06-2025). The case was decided by Narkunavathy Sundareson.

Key issues: AG object to the leave as the Applicant had not availed themself to the domestic remedy under section 99 Act 53..

What was the outcome of SAUJANA TRIANGLE SDN BHD v Ketua Pengarah Hasil Dalam Negeri?

SAUJANA TRIANGLE SDN BHD v Ketua Pengarah Hasil Dalam Negeri is a High Court decision dated November 4, 2025. The case was heard by Narkunavathy Sundareson. See the full judgment for details.