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Print articleTaxpayer Succeeded in a Judicial Review Application Instituted against the Director General of Customs & Excise (“Customs”), in a Challenge against Customs’ Refusal to Recognise GST exemption for Designated Areas
November, 2022 - Irene Yong, Yeoh Yu Xian
Dear valued clients, colleagues and friends,
In the recent case of Lam Ah Company Sdn Bhd (“taxpayer”) v Director General of Customs and Excise, the taxpayer succeeded in its judicial review application challenging Customs’ refusal to give effect to the exemption under section 155 of the Goods and Services Tax Act 2014, which exempted, among others, taxable supplies of goods or services made within a “designated area” (i.e. Labuan, Langkawi and Tioman) from goods and services tax.
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The taxpayer was represented in this matter by Irene Yong (Partner), Yeoh Yu Xian (Associate) and Thivagar Paramasivam (Associate), from our Tax & Revenue Practice Group.
