29 Dec 2022
AHMAD ZAWAWI BIN ABDUL RAHIM
- Citation
- AA-42GS-4-04/2021 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- AA-42GS-4-04/2021 (Mahkamah Tinggi)
The High Court affirmed convictions because the prosecution proved falsified GST‑03 entries and resulting refunds into the appellant's bank account; s89(6) presumption applied and the appellant failed to rebut it on the balance of probabilities; failure to call key witnesses and contradictory investigatory findings (no active farm, branch a fruit stall, expiring/unsigned agreement) justified adverse inferences; the procedural irregularity in citing s180 rather than s173 CPC did not occasion failure of justice; sentences of three years per count were within statutory limits and correctly order…