COMMERSOL COMMODITIES PTE. LTD. v THE COMPTROLLER OF GOODS AND SERVICES TAX

Q: Which legislation does [2026] SGHC 101 consider?

The judgment refers to Bankruptcy Act (Cap 20), Broadcasting Act, GST Act, and Goods and Services Tax Act (Cap 117A). The statutes cited are listed in full on this page, each linking to its primary text.

[2026] SGHC 101 High Court (General Division) 12 May 2026 HC/OA 859/2025 13 min read

6 cases cited (4 SG, 2 foreign)

Key facts

Court	High Court (General Division)
Decided	12 May 2026
Judge	Andre Maniam
Charges / claim	Administrative Law, Revenue Law
Counsel	Inland Revenue Authority of Singapore (Law Division), Dong Yuhui, Pang Mei Yu, Yeoh Li Ling

Source: [2026] SGHC 101, High Court (General Division), decided 12 May 2026 — eLitigation. Updated 10 July 2026.

Catchwords

Administrative Law — Judicial Review — Exhaustion of alternative statutory remedies Revenue Law — Goods and Services Tax — Goods and Services Tax Act sections 45, 49, and 51

Practice Areas

Administrative Law Revenue Law

Judges (1)

Andre Maniam Delivered

Counsel (4)

Inland Revenue Authority of Singapore (Law Division) Firm Dong Yuhui Counsel Respondent Pang Mei Yu Counsel Respondent Yeoh Li Ling Counsel Applicant

Parties (2)

Commersol Commodities Pte Ltd Applicant Comptroller of Goods and Services Tax Respondent

Case Significance

In Commersol Commodities Pte Ltd v Comptroller of Goods and Services Tax [2026] SGHC 101, decided on 12 May 2026, the High Court General Division refused Commersol Commodities Pte Ltd permission to apply for judicial review of the Comptroller's GST assessments totalling $124,004.89 across three quarters ending 31 December 2015, 31 March 2016, and 30 June 2016. Justice Andre Maniam held that Commersol had not exhausted the statutory appeal mechanism available under s 51 of the Goods and Services Tax Act 1993 before seeking judicial review, a threshold requirement that the applicant failed to clear.

[2026] SGHC 101 explained

COMMERSOL COMMODITIES PTE. LTD. v THE COMPTROLLER OF GOODS AND SERVICES TAX ([2026] SGHC 101) is a Singapore judgment decided by the High Court (General Division) on 12 May 2026. It is categorised under Administrative Law and Revenue Law. 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 [2026] SGHC 101 about?

COMMERSOL COMMODITIES PTE. LTD. v THE COMPTROLLER OF GOODS AND SERVICES TAX ([2026] SGHC 101) is a High Court (General Division) decision from 2026. Its published catchwords are “Administrative Law — Judicial Review — Exhaustion of alternative statutory remedies” and “Revenue Law — Goods and Services Tax — Goods and Services Tax Act sections 45, 49, and 51”, which indicate the subject matter the judgment addresses. The full reasoning and orders are in the judgment itself, linked below.

Which legislation does [2026] SGHC 101 consider?

The judgment refers to Bankruptcy Act (Cap 20), Broadcasting Act, GST Act, and Goods and Services Tax Act (Cap 117A). The statutes cited are listed in full on this page, each linking to its primary text.

What earlier Singapore cases does [2026] SGHC 101 cite?

Among the in-corpus authorities it refers to are [2025] SGHC 237. The complete list of cases cited, and of later cases that cite this decision, is shown on this page.

Summary

Commersol Commodities Pte Ltd sought permission for judicial review of GST assessments totalling approximately S$124,005 raised by the Comptroller of Goods and Services Tax under s 45 of the Goods and Services Tax Act 1993, having failed to pursue a statutory appeal to the GST Board of Review under s 51. The court refused permission on the ground that Commersol had not exhausted its available statutory remedies, having been notified of and repeatedly acknowledged the appeal route but never lodged a notice of appeal, and having filed the application only after winding-up proceedings were commenced. The originating application was dismissed with costs.

Why did the High Court refuse Commersol Commodities permission for judicial review of GST assessments ([2026] SGHC 101)?

Justice Andre Maniam refused permission in [2026] SGHC 101 because Commersol Commodities Pte Ltd had not pursued the statutory right of appeal against the Comptroller's decision under s 51 of the Goods and Services Tax Act 1993 before seeking judicial review. The disputed GST assessments totalled $124,004.89 across three quarters in 2015–2016.