Government of Malaysia v Mahawira Sdn. Bhd. & Teh Li Li

The Government of Malaysia appealed a High Court decision regarding the tax liability of Teh Li Li, a director of Mahawira Sdn. Bhd. The High Court ruled that Teh Li Li was only liable for taxes from 2004, as she became a director in December 2003. The Court of Appeal upheld the decision, finding that the appellant's arguments regarding retrospective application of tax liability were untenable and that the respondent was not served the necessary tax notices.