Qathatsi V Commissioner General RSL (CCA/0025/2022) [2023] LSHC 139 (14 September 2023)

Qathatsi V Commissioner General RSL (CCA/0025/2022) [2023] LSHC 139 (14 September 2023)

The application for condonation was dismissed due to an inordinate and unexplained delay of ten months in lodging the application, which undermines the principle of finality to litigation. The applicant failed to provide a detailed and reasonable explanation for the delay, and the court found it unnecessary to consider prospects of success.

Citation
[2023] LSHC 139
Parties
Applicant: Thabang Qathatsi; 1st Respondent: Commissioner General RSL (Nee LRA); 2nd Respondent: Revenue Services Lesotho; 3rd Respondent: The President – Revenue Appeals Tribunal
Court
High Court
Jurisdiction
Lesotho
Judgment Date
14 September 2023
Case Number
CCA/0025/2022
Procedural Posture
Application for Condonation for Late Filing of Appeal / Ruling on Condonation Application
Outcome
Application for condonation dismissed with costs
Legal Topics
Condonation, Appeals, Finality to Litigation, Revenue Appeals Tribunal Procedure
Source Language
English
Civil Procedure Tax Law Condonation Appeals Finality to Litigation Revenue Appeals Tribunal Procedure

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Parties

Thabang Qathatsi

Applicant

Commissioner General RSL (Nee LRA)

1st Respondent

Revenue Services Lesotho

2nd Respondent

The President – Revenue Appeals Tribunal

3rd Respondent

Procedural Posture

Application for Condonation for Late Filing of Appeal / Ruling on Condonation Application

Legal Issues

  1. 1 Whether condonation for late filing of appeal should be granted

Ratio Decidendi

The application for condonation was dismissed due to an inordinate and unexplained delay of ten months in lodging the application, which undermines the principle of finality to litigation. The applicant failed to provide a detailed and reasonable explanation for the delay, and the court found it unnecessary to consider prospects of success.

Court Disposition

Application for condonation dismissed with costs

Orders

  • The application to condone the late filing of appeal is dismissed with costs.