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ARTICLE · 19 JUNE 2024

An Early Payment Response

Hiap Seng Building Construction Pte Ltd v Hock Heng Seng Contractor Pte Ltd [2024] SGHC 50 dealt with an unusual situation: what happens if a payment response is served before the payment claim was deemed to have been served?

SingaporeTax

Hiap Seng Building Construction Pte Ltd v Hock Heng Seng Contractor Pte Ltd [2024] SGHC 50 dealt with an unusual situation: what happens if a payment response is served before the payment claim was deemed to have been served?

Background facts. The applicant engaged the respondent as its sub-contractor for a project to build a residential apartment ([3]).

On 5 July 2023, the respondent served its payment claim no. 15 (the "PC") ([4]).

On 27 July 2023, the applicant served a document labelled "Progress Payment certificate No.: 02 for claim no. 15" (the "PR") ([5]), certifying $15,758.51 (exclusive of GST), or $16,861.60 (inclusive of GST) ([4]).

On 1 August 2023, the respondent served a tax invoice for the sum of $16,861.61 (inclusive of GST) (at [4]).

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