Kuo Ching Yun and Another v H & L Investments Holding Pte Ltd

JurisdictionSingapore
CourtHigh Court (Singapore)
JudgeChristopher Lau JC
Judgment Date15 September 1995
Neutral Citation[1995] SGHC 218
Citation[1995] SGHC 218
Defendant CounselSahul Hameed (Hameed & Co)
Plaintiff CounselS Muthu Kumaran (WT Woon & Co)
Date15 September 1995
Published date19 September 2003
Docket NumberOriginating Summons No 92 of 1995

This dispute arises out of the sale of a commercial property at 190 Middle Road #17-01, Singapore (`the property`) for a sum of $1,629,762.10 in late 1994. The dispute is whether the liability to pay goods and services tax under the provisions of the Goods and Services Tax Act (Cap 117A, 1994 Ed) (`the Act`) lies on the first and/or second plaintiffs or the defendants. Since 1 April 1994, in a transaction for the sale and purchase of commercial property in Singapore, goods and services tax (`GST`) is payable.

On 1 September 1994, H & L Investments Holdings Pte Ltd, the defendants, were given an option to purchase the property by the then owners of the property, Timothy Investments Pte Ltd. The defendants exercised this option on 3 October 1994 and on 26 October 1994, in turn gave an option to purchase the same property to one Wang Chen Wing and/or nominee. The option given to Wang Chen Wing by the defendants was exercised by Kuo Ching Yun, the first plaintiff, on 7 November 1994 who then on 12 December 1994 transferred his rights and interests in the contract to W & N Management Pte Ltd, the second plaintiffs.

With effect from 1 January 1995, the defendants were registered with the Inland Revenue Authority of Singapore as a GST registered company.

On 3 January 1995, the sale of the property was completed by way of a tripartite transfer. On that date the property was transferred to the second plaintiffs and GST paid by the solicitors for the plaintiffs under protest; the defendants having disputed their liability to pay such tax. The dispute between the plaintiffs and the defendants was whose responsibility it was (either under the terms of the contract for the sale of the property or in law) to pay the GST on the day fixed for completion of the sale of the property, 3 January 1995, there being no dispute that such tax was payable.

Thereafter, on 2 February 1995, the plaintiffs filed an application by way of an originating summons for the necessary directions for the return of this sum by the defendants to them.

The plaintiffs` position was that as :

(1) s 8(3) [`Tax on any supply of goods or services is a liability of the person making the supply and (subject to provisions on accounting and payment) becomes due at the time of supply.`] of the Act provides that tax is a liability of the person making the supply, in this case the defendants; and

(2) there was no provision in the option between the plaintiffs and the defendants for the plaintiffs to pay the defendants` GST liability or the GST attracted by the sales;



the principal rules under the Act, namely, reg 65(1) [ `Where any taxable person displays, advertises, publishes or quotes in any manner the price of any supply of goods or services he makes or intends to make, such price shall...

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5 cases
  • Ang Tin Yong v Ang Boon Chye
    • Singapore
    • Court of Three Judges (Singapore)
    • 4 November 2011
    ...1 SLR (R) 582; [2006] 1 SLR 582 (refd) Hawthorn v Smallcorn [1998] STC 591 (refd) Kuo Ching Yun v H & L Investments Holding Pte Ltd [1995] 3 SLR (R) 276; [1996] 1 SLR 47 (refd) Lai Shit Har v Lau Yu Man [2008] 4 SLR (R) 348; [2008] 4 SLR 348 (folld) Mannai Investment Co Ltd v Eagle Star Lif......
  • Ma Ong Kee v Kaiyo Reptile Products Pte Ltd
    • Singapore
    • High Court (Singapore)
    • 16 August 2011
    ...Ltd v Sheares Edwin Charles Hingwee [1998] 2 SLR (R) 292; [1999] 1 SLR 245 (refd) Kuo Ching Yun v H & L Investments Holding Pte Ltd [1995] 3 SLR (R) 276; [1996] 1 SLR 47 (refd) Woon Wee Hao v Coastland Realty Pte Ltd [1998] 3 SLR (R) 463; [1998] 3 SLR 885 (refd) Goods and Services Tax Act (......
  • Challenger Technologies Pte Ltd v Sheares Edwin Charles Hingwee and Others (Wuan Real Estate, Third Party)
    • Singapore
    • High Court (Singapore)
    • 7 May 1998
    ...Kwok-Chern Yew Tee and Roger Yek (Lawrence Chua & Partners) for the third party. Kuo Ching Yun v H&L Investments Holding Pte Ltd [1995] 3 SLR (R) 276; [1996] 1 SLR 47 (refd) Tropical Properties & Trading Pte Ltd v Suganung Tasani [1995] 3 SLR (R) 947; [1996] 1 SLR 677 (refd) Goods and Servi......
  • Ang Tin Yong v Ang Boon Chye and another
    • Singapore
    • Court of Three Judges (Singapore)
    • 4 November 2011
    ...briefly address the cases relied upon by the parties. The authority of Kuo Ching Yun and another v H & L Investments Holding Pte Ltd [1995] 3 SLR(R) 276 (“Kuo Ching Yun”) was cited by the Appellant. However, we did not think that Kuo Ching Yun was of much assistance as in that case there wa......
  • Request a trial to view additional results

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