LION PACIFIC SDN BHD v 1. ) KEMENTERIAN KEWANGAN MALAYSIA 2. ) KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA

wa-25-457-08-2022 High Court (Mahkamah Tinggi) 25 February 2026 • WA-25-457-08/2022 • 14 min read
6 cases cited (0 SG, 6 foreign)

Outcome

Consequently, the Applicant’s judicial review application is dismissed with costs of RM 5,000.00 subject to allocatur, to be paid to the Respondents.

Quoted verbatim from the judgment of High Court (Mahkamah Tinggi) (wa-25-457-08-2022). Read the full judgment on the official Malaysia Courts portal for the complete decision.

Catchwords

Judicial review-decision of Customs and Minister of Finance not to grant GST exemption to Applicant as Consortium partner-Consortium formed for extension of rail link to Terminal Skypark Subang project-Certificate of GST Relief (CoGSTR) issued in respect of Project-however Consortium was an unincorporated entity and not a GST registrant-MOF issued letter to explain mechanism to implement the CoGSTR-the other consortium member to be lead representative-trackworks performed by Applicant subsequently not given GST exemption-challenged as illegal and unreasonable-should be accorded same treatment as its consortium partner-legitimate expectation arises-duty to give reasons for not granting exemption

Practice Areas

Administrative Law

Judges (1)

Alice Loke Yee Ching Delivered

Counsel (5)

Christopher Lee & Ong Firm Adam Lee Counsel Applicant Khao Shinnie Counsel Applicant Rodney Gan Counsel Applicant Shahidah Nafisah binti Leman Counsel Respondent

Parties (3)

KEMENTERIAN KEWANGAN MALAYSIA Respondent KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA Respondent LION PACIFIC Sdn Bhd Applicant

Cases Cited (6)

UK (1)
[1948] 1 KB 223
MY (5)
[1997] 1 MLJ 145 [2017] 1 MLJ 563 [2021] 6 MLJ 496 [2023] 3 MLJ 829 [2025] 7 CLJ 940

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (wa-25-457-08-2022)