29 Dec 2022
AHMAD ZAWAWI BIN ABDUL RAHIM
- Citation
- AA-42GS-1-04/2021 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- AA-42GS-1-04/2021 (Mahkamah Tinggi)
The court held the false GST‑03 claims and resultant refunds constituted tax evasion under s89(5)(a) of the GST Act and the presumption in s89(6) applied; the Appellant failed to rebut that presumption on a balance of probabilities, failed to call material witnesses and his documentary evidence lacked probative force, the Sessions Court's reliance on s180 CPC rather than s173 CPC was an irregularity that did not vitiate the trial, and therefore convictions on all seven charges and concurrent sentences of three years each were upheld; the prosecution's application under s122 was dismissed for…