29 Dec 2022
AHMAD ZAWAWI BIN ABDUL RAHIM
- Citation
- AA-42GS-6-04/2021 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- AA-42GS-6-04/2021 (Mahkamah Tinggi)
The High Court found the prosecution proved that the appellant submitted false GST‑03 statements which produced unjustified input tax credits and refunds; section 89(6) GST Act presumption applied and the appellant failed to rebut it on the balance of probabilities; procedural irregularity in the Sessions Court's reliance on section 180 CPC did not vitiate the trial; accordingly convictions were safe and sentences of three years per count (to run concurrently) were lawful; applications for repayment under section 122 failed for lack of Director General's certificate and stay of execution was…