WINNING PARAMOUNT SDN BHD v Ketua Pengarah Hasil Dalam Negeri

wa-25-386-11-2024 High Court (Mahkamah Tinggi) 15 January 2025 • WA-25-386-11/2024

Catchwords

REVENUE LAW: Judicial review – 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

Practice Areas

REVENUE LAW: Judicial review

Judges (1)

Amarjeet Singh a/l Serjit Singh Delivered

Parties (2)

Ketua Pengarah Hasil Dalam Negeri Respondent WINNING PARAMOUNT Sdn Bhd Applicant

Case Significance

WINNING PARAMOUNT SDN BHD v Ketua Pengarah Hasil Dalam Negeri is a High Court (Mahkamah Tinggi) decision dated January 15, 2025 (citation: wa-25-386-11-2024). The case was decided by Amarjeet Singh a/l Serjit Singh.

What was the outcome of WINNING PARAMOUNT SDN BHD v Ketua Pengarah Hasil Dalam Negeri?

WINNING PARAMOUNT SDN BHD v Ketua Pengarah Hasil Dalam Negeri is a High Court decision dated January 15, 2025. The case was heard by Amarjeet Singh a/l Serjit Singh. See the full judgment for details.