Jabatan Kastam Diraja Malaysia (KDRM) v 1. ) ASIA PREMIER PROPARTNERS SDN BHD 2. ) TRIBUNAL RAYUAN KASTAM
1 cases cited
(0 SG, 1 foreign)
Outcome
The appeal is dismissed with no order as to costs.
Catchwords
Customs and Excise — Goods and Services Tax (‘GST’) — Exceptional Input Tax Claim (“ITC”) — 1st respondent purchased the computer software and hardware for the Enterprise Resource Planning (“ERP”) system — 1st respondent had incurred capital expenditure on the ERP system since October 2017 — 1st respondent had made a claim under the Exceptional ITC for the sum of RM231,796.64 — Director-General of Customs (‘DG’) only allowed the claim in part for RM30,863.88 Customs and Excise — Goods and Services Tax (‘GST’) — Exceptional Input Tax claim — Goods and Services Tax Regulations 2014 — Reg 46 —Whether DG had power or discretion to arbitrarily apply a formula that was not prescribed by law to reduce the 1st respondent’s Exceptional ITC — Whether the formula used by the DG in reducing the 1st respondent’s Exceptional ITC is based on any legal footing — Whether 1st respondent is entitled to a full sum claimed in the Exceptional ITC if all the conditions in reg 46 are fulfilled Customs and Excise — Goods and Services Tax (‘GST’) — Exceptional Input Tax claim — Claim rejected by DG — Appeal against rejection allowed by Customs Appeal Tribunal
Practice Areas
Judges (1)
Counsel (3)
Statutes Cited
Goods and Services Tax Act 2014
s 21
GST Act
s 2 s 21 s 39 s 39(1)
Cases Cited (1)
MY (1)
[2024] 3 MLJ 314
Judgment
Read the full judgment on the official Malaysia Courts portal.
Read on eJudgmentSource: eJudgment (wa-24-47-06-2023)