[2019] KEHC 11965 (KLR)

[2019] KEHC 11965 (KLR)

The court held that the applicant was required by law to exhaust the statutory dispute resolution mechanisms, specifically the Tax Appeals Tribunal, before seeking judicial review. The applicant failed to demonstrate exceptional circumstances to justify bypassing these remedies as required under section 9(4) of the...

Source-derived case information.

Citation
[2019] KEHC 11965 (KLR)
Parties
Applicant: Style Industries Limited; Respondent: Kenya Revenue Authority
Court
High Court
Court Station
High Court at Nairobi (Milimani Law Courts)
Jurisdiction
Kenya
Case Number
Miscellaneous Application 45 of 2019
Procedural Posture
Miscellaneous Application / Judgment
Outcome
application dismissed
Judges
JM Mativo
Legal Topics
Judicial Review, Doctrine of Exhaustion, Customs Valuation, Import Duty Assessment, Internal Remedies, Fair Administrative Action
Source Language
en
Administrative Law Tax Law Judicial Review Doctrine of Exhaustion Customs Valuation Import Duty Assessment Internal Remedies Fair Administrative Action

Source-derived case record

Summary, issues, holding and outcome

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Parties

Style Industries Limited

Applicant

Kenya Revenue Authority

Respondent

Procedural Posture

Miscellaneous Application / Judgment

Legal Issues

  1. 1 Whether the suit offends the doctrine of exhaustion of statutory dispute resolution mechanisms.
  2. 2 Whether the applicant has established grounds for the court to grant judicial review orders of certiorari, prohibition, and mandamus.

Ratio Decidendi

The court held that the applicant was required by law to exhaust the statutory dispute resolution mechanisms, specifically the Tax Appeals Tribunal, before seeking judicial review. The applicant failed to demonstrate exceptional circumstances to justify bypassing these remedies as required under section 9(4) of the Fair Administrative Action Act. The court found that the impugned decision by the Kenya Revenue Authority was within its statutory mandate under the East African Community Customs Management Act and the Kenya Revenue Authority Act. The process followed by the respondent was lawful, rational, and procedurally proper. The applicant's arguments regarding price reduction and...

Court Disposition

application dismissed

Orders

  • The applicant's application dated 25th March 2019 is dismissed with costs to the respondent.