Koloko v Felias & Anor. (Personal Injury Cause 330 of 2018) [2020] MWHC 71 (21 January 2020)

Koloko v Felias & Anor. (Personal Injury Cause 330 of 2018) [2020] MWHC 71 (21 January 2020)

The court found that the Kenya Revenue Authority failed to adhere to statutory requirements for notice and hearing, rendering the VAT assessment ultra vires and warranting judicial review remedies.

Source-derived case information.

Citation
[2020] MWHC 71
Parties
Applicant: John Mwangi; Respondent: Kenya Revenue Authority
Court
High Court of Malawi
Jurisdiction
Malawi
Case Number
Personal Injury Cause 330 of 2018
Procedural Posture
Judicial Review / Ruling
Outcome
Application allowed
Legal Topics
VAT Assessment, Judicial Review of Administrative Action
Source Language
en
Tax Law Administrative Law VAT Assessment Judicial Review of Administrative Action

Source-derived case record

Summary, issues, holding and outcome

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Parties

John Mwangi

Applicant

Kenya Revenue Authority

Respondent

Procedural Posture

Judicial Review / Ruling

Legal Issues

  1. 1 Whether the Kenya Revenue Authority acted ultra vires in issuing VAT assessment against the applicant
  2. 2 Whether the applicant is entitled to judicial review remedies

Ratio Decidendi

The court found that the Kenya Revenue Authority failed to adhere to statutory requirements for notice and hearing, rendering the VAT assessment ultra vires and warranting judicial review remedies.

Court Disposition

Application allowed

Orders

  • The VAT assessment issued by the Kenya Revenue Authority against the applicant is quashed.
  • The respondent is restrained from enforcing the impugned assessment.