Manda v Kamangila (Civil Case 114 of 2024) [2025] MWHCCiv 3 (12 January 2025)
The court held that the respondent failed to accord the applicant procedural fairness as required by Article 47 of the Constitution, rendering the VAT assessment unlawful.
Source-derived case information.
- Citation
- [2025] MWHCCiv 3
- Parties
- Applicant: John Kamau; Respondent: Kenya Revenue Authority
- Court
- High Court of Malawi Civil Division
- Jurisdiction
- Malawi
- Case Number
- Civil Case 114 of 2024
- Procedural Posture
- Judicial Review / Ruling
- Outcome
- Application allowed
- Legal Topics
- VAT Assessment, Judicial Review, Procedural Fairness
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
John Kamau
Applicant
Kenya Revenue Authority
Respondent
Procedural Posture
Judicial Review / Ruling
Legal Issues
- 1 Whether the respondent's VAT assessment was lawful
- 2 Whether the applicant was accorded procedural fairness
Ratio Decidendi
The court held that the respondent failed to accord the applicant procedural fairness as required by Article 47 of the Constitution, rendering the VAT assessment unlawful.
Court Disposition
Application allowed
Orders
- The VAT assessment issued to the applicant is quashed.
- The respondent is directed to accord the applicant a fair hearing before issuing any further assessment.
Full Case Text
Judgment text and source record
1 paragraphs
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