
Justice Tun Majid Tun Hamzah also ordered Low Hock Peng to pay the taxman RM3,000 in costs.
A summary judgment is given when the court decides at a preliminary stage that a defendant has no defence to a plaintiff’s claim and that a full trial requiring the calling of witnesses to testify is unwarranted.
The application by Hock Peng, also known as Larry, to strike out LHDN’s summons was also struck out.

Senior revenue counsel Norhisham Ahmad, Al-Hummidallah Idrus and Aiman Abdullah appeared for LHDN, while Yatiswara Ramachandran, Francis Tan and Oh Chong Ghee represented Hock Peng, who is believed to have left the country.
Al-Hummidallah confirmed the ruling when contacted by FMT.
On March 24, 2021, LHDN filed the summary judgment against Hock Peng for RM1.8 billion with an additional 5% interest. The tax payable is for the assessment years between 2011 and 2018.
On Oct 18 last year, the High Court in Butterworth also granted LHDN’s application to enter a summary judgment against Jho Low over RM1.053 billion in unpaid tax since 2013.