SOUP EMPIRE HOLDINGS PTE. LTD. & 2 Ors v LIM CHENG SAN

[2023] SGHC(A) 31 High Court (Appellate Division) 19 September 2023 AD/CA 32/2023 ( AD/SUM 32/2023 )

2 cases cited (1 SG, 1 foreign)

Outcome

Appeal dismissed

“…we 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	19 September 2023
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 19 September 2023 — eLitigation. Updated 10 July 2026.

Catchwords

Companies — Accounts Companies — Directors — Inspection of accounting records

Practice Areas

Companies

Judges (3)

Debbie Ong Siew Ling Coram Valerie Thean Coram Woo Bih Li Delivered

Counsel (4)

Matthew Chiong Partnership Firm Sterling Law Corporation Firm Eugene Quah Siew Ping Counsel for the respondent Yeo Choon Hsien Leslie Counsel for the appellant

Parties (4)

Lao Huo Tang Group Pte Ltd Appellant

Lao Huo Tang Restaurant Pte Ltd Appellant

Soup Empire Holdings Pte Ltd Appellant Lim Cheng San Respondent

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.

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.