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RDS Legal Insight Vol.2/Q1/2021


RDS is pleased to publish RDS Legal Insight Q1 of 2021. This quarterly magazine features the following articles by our colleagues:


1) Judicial Review In Customs Disputes: MBM v Ketua Pengarah Kastam Diraja Malaysia

by Amira Rafie


2) Securing A Stay Order In Tax Disputes: An Analysis of the HHD Case

by S Saravana Kumar


3) SF Sdn Bhd Case: Insights Into GST Exemption For Land Used For Agricultural Purposes

by Ng Kar Ngai


4) Insights Into Exceptional Input Tax Credit

by Nur Amira Ahmad Azhar


5) Is A Car Park A “Plant”? – An Analysis of the PP Clinic Case

by Brandon Chee Ken Wei


5) Deductibility Of Bumiputera Discount Payments: An Analysis of

the ST Case by by Nur Hanina binti Mohd Azham


A copy of this magazine can be downloaded at:




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