29 Dec 2022
AHMAD ZAWAWI BIN ABDUL RAHIM
- Citation
- AA-42GS-5-04/2021 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- AA-42GS-5-04/2021 (Mahkamah Tinggi)
The High Court upheld the Sessions Court's findings: appellant obtained refundable input tax by false GST-03 entries and the presumption in s89(6) GST Act applied; appellant failed to rebut that presumption on the balance of probabilities, the convictions and three-year sentences per count were lawful and to run concurrently, and there were no special grounds to stay execution or to order repayment under s122 without the Director General's certificate.