SOUP EMPIRE HOLDINGS PTE. LTD. & 2 Ors v LIM CHENG SAN
Outcome
Appeal dismissedwe dismiss the appeal.
Source: [2023] SGHC(A) 31, High Court (Appellate Division), decided 19 September 2023. Read directly from the judgment.
Key facts
| Court | High Court (Appellate Division) |
|---|---|
| Decided | |
| Judges | Debbie Ong Siew Ling, Valerie Thean, Woo Bih Li |
| Charges / claim | Companies |
| Outcome | Appeal dismissed |
| Counsel | Matthew Chiong Partnership, Sterling Law Corporation, Eugene Quah Siew Ping, Yeo Choon Hsien Leslie |
Source: [2023] SGHC(A) 31, High Court (Appellate Division), decided — eLitigation. Updated .
Catchwords
Practice Areas
Counsel (4)
Case Significance
Soup Empire Holdings Pte Ltd and others v Lim Cheng San and another matter [2023] SGHC(A) 31 is an ex tempore judgment of the Appellate Division of the High Court, delivered on 19 September 2023 in Civil Appeal No 32 of 2023 and Summons No 32 of 2023, with Woo Bih Li JAD delivering the judgment of the court sitting with Debbie Ong Siew Ling JAD and Valerie Thean J. The dispute concerned whether a director, Lim Cheng San (also known as "Edger"), was to be granted inspection of the accounting and other records of three companies — Soup Empire Holdings Pte Ltd, Lao Huo Tang Restaurant Pte Ltd and Lao Huo Tang Group Pte Ltd — pursuant to section 199 of the Companies Act 1967. The judgment addresses the appellants' challenge to the grant of inspection of accounting records to a company director.
[2023] SGHC(A) 31 explained
SOUP EMPIRE HOLDINGS PTE. LTD. & 2 Ors v LIM CHENG SAN ([2023] SGHC(A) 31) is a Singapore judgment decided by the High Court (Appellate Division) on 19 September 2023. It is categorised under Companies. It is a recent decision; within this corpus no later judgment has cited it yet. This page summarises what the reported decision covers and links the primary sources — the full judgment, the statutes it cites, and the other cases it engages with — so the decision can be read in context. It is reference information, not legal advice, and it does not state the outcome or any holding beyond what the official judgment records.
What is [2023] SGHC(A) 31 about?
SOUP EMPIRE HOLDINGS PTE. LTD. & 2 Ors v LIM CHENG SAN ([2023] SGHC(A) 31) is a High Court (Appellate Division) decision from 2023. Its published catchwords are “Companies — Accounts” and “Companies — Directors — Inspection of accounting records”, which indicate the subject matter the judgment addresses. The full reasoning and orders are in the judgment itself, linked below.
Which legislation does [2023] SGHC(A) 31 consider?
The judgment refers to Companies Act (Cap 50) and Supreme Court Judicature Act. The statutes cited are listed in full on this page, each linking to its primary text.
Summary
In this appeal, three companies (Soup Empire Holdings and two Lao Huo Tang entities) challenged a High Court decision granting their director, Mr Lim Cheng San, inspection of accounting and other records under section 199(3) of the Companies Act 1967. Mr Lim sought inspection partly because he faced IRAS letters and summonses over the companies' tax and GST matters. The Appellate Division dismissed the appeal, holding the companies had not shown the judge erred, and ordered them to pay costs of $40,000 on a joint and several basis.
What was Soup Empire Holdings v Lim Cheng San [2023] SGHC(A) 31 about?
It was an Appellate Division appeal decided on 19 September 2023, with Woo Bih Li JAD delivering the court's ex tempore judgment, over whether director Lim Cheng San could inspect the accounting records of Soup Empire Holdings and two Lao Huo Tang companies under section 199 of the Companies Act.
Which companies and statute were involved in [2023] SGHC(A) 31?
The three appellant companies were Soup Empire Holdings Pte Ltd, Lao Huo Tang Restaurant Pte Ltd and Lao Huo Tang Group Pte Ltd, and the inspection dispute with director Lim Cheng San arose under section 199 of the Companies Act 1967.
Statutes Cited
Cases Cited (2)
Related cases
Other Singapore judgments involving the same parties or counsel.
Referenced in
Statutes interpreted in this judgment
Legal concepts & references
Judgment
Read the full judgment on the official Singapore Courts portal.
Read on eLitigationSource: eLitigation ([2023] SGHC(A) 31)