A recent judicial review decision by the High Court (HC) in KMSB v Ketua Pengarah Kastam (“KMSB case”, 7
December 2021, unreported as yet) has allowed a taxpayer (KMSB) a refund of input tax credit (“ITC”) that was
claimed as exceptional ITC claim, under regulation 46(1), Goods and Services Tax Regulations 2014 (“GSTR”).
Source: Deloitte
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