First Ruling After High Court’s Endorsement of New Sentencing Framework for GST Evasion Offences

In Public Prosecutor v Pua Om Tee (MA 9019 of 2021) (“Pua Om Tee“), the High Court found that previous sentencing decisions under section 62 of the Goods and Services Act 1993 (“GST Act“) lacked a consistent approach in sentencing offenders for offences under the same. Accordingly, it laid down a new five-step sentencing framework for GST offences.

Rajah & Tann has acted in the first GST evasion case to be decided under this new sentencing framework for GST offences. In this Update, we consider how the Courts’ application of the sentencing framework in Pua Om Tee may have an impact on future cases involving GST evasion.