Judicial principles and studies
Presentation of Invoices by Their Issuer and the Sufficiency of Evidence
A concise outline of a judicial dispute about whether invoices, an account statement and witness testimony suffice to oblige the defendant to pay, given the defendant's denial of a contractual relationship and of signatures.
Updated: 10 September 2026
Prepared and reviewed by: Ashraf Al-Khawaja
Subject
The dispute before the appellate court and the Court of Cassation (regular panel) is limited to whether the evidence submitted is sufficient to obligate the defendant for the claimed amount. The plaintiff relied on an account statement, invoices and testimony from an accounting head and a delivery witness.
Summary
The plaintiff produced an account statement and invoices alleged to represent the price of goods. The head of accounting testified that the invoices were entered into the account statement but was not present at the time of delivery. A second witness stated he was present for deliveries on some occasions and absent on others, and that deliveries are carried out by certain workers. The defendant denies any contractual relationship and disputes the authenticity of signatures on the invoices, while also challenging the validity of the proceedings throughout the case. The central question is whether those documents and testimonies suffice to establish the financial obligation. This is a general educational summary and is not a judicial decision or legal advice.
Practical significance
When assessing similar disputes, attention centers on the probative weight of written documents (invoices and account statements) and the temporal proximity of witnesses to the delivery events. Denials of signatures and contractual relations highlight the need for corroborating evidence or verification of signature authenticity. The extent of witnesses' presence at delivery and the manner invoices were recorded may affect the evidential weight attributed to the submitted material. This is a general educational summary and is not a judicial decision or legal advice.
Sources and references
Verify the official text and latest amendments before relying on this material professionally.