KA SHIN TECHNOLOGIES (S) PTE LTD v THE ESTATE OF TAN KIAT LAN

Case Significance

Decided on 24 April 2026 by the Appellate Division of the High Court — comprising Woo Bih Li JAD (delivering the grounds), Kannan Ramesh JAD, and Debbie Ong Siew Ling JAD — this appeal arose from a claim by Ka Shin Technologies (S) Pte Ltd (KST) against the estate of its former Marketing Manager, Tan Kiat Lan (Doreen), who was alleged to have orchestrated a fraudulent scheme to siphon customer payments from KST in collusion with one of its suppliers, Integrated Power Solutions Pte Ltd. The central question on appeal was whether KST could recover damages equal to the siphoned sum despite being unable to demonstrate a demonstrable net loss — for instance, because the siphoned amounts represented customer advance payments for goods not yet delivered.

The Appellate Division answered in the negative, reaffirming that a claimant must sufficiently prove both the existence and quantum of its loss. The court applied and invoked the Evidence Act in its reasoning, referencing 7 authorities (4 Singapore, 3 foreign). Appellant KST was represented by Oei Ai Hoea Anna of Tan, Oei & Oei LLC; the respondent estate was represented by Sandra Lye Hui Wen and Terence Tan KY Won of Genesis Law Corporation. The underlying suit was HC/S 737/2019.