What is the process for judicial review in tax appeal

What is the process for judicial review in tax appeal
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What is the process for judicial review in tax appeal

It is getting popular as taxpayers opt for JR as the first option for tax appeal instead of local remedy via Special Commissioner of Income Tax.

2 Stages of Judicial Review in Tax Appeal

1st stage : leave ex-parte

An application under this Order shall not be made unless leave has been granted.

Taxpayers are to demonstrate that the application is not frivolous or vexatious, leave shall be granted in the past.

Getting leave does not mean taxpayers have won the tax appeal.

It signifies that taxpayers have a prima facie case that qualified the tax appeal to be heard in the High Court at the substantive stages.

LHDN has lately intervened to object at the leave stage as a putative respondent.

2nd stage : Substantive inter parte

Once leave has been granted, the application shall proceed to the substantive stage.

Exception circumstance in judicial review

Taxpayers have to demonstrate “exception circumstance”.

Exception circumstance is defined as

  • Clear lack of jurisdiction

  • Blatant failure to perform statutory duty

  • Serious breach of the principles of natural justice

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