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

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

6 cases cited (4 SG, 2 foreign)

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.

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?

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.