TRIAL SERVICES COMPANY Ltd vs GECOCCE-M ED SOLUTIONS Ltd

TRIAL SERVICES COMPANY Ltd vs GECOCCE-M ED SOLUTIONS Ltd

TSC failed to provide evidence that GMS did not complete the contracted works or that the works were defective. The contract and EBM invoice established the total amount due, including TVA. The law requires the supplier to pay TVA, and TSC, having requested and received the EBM invoice, is liable for the full invoiced amount. TSC's claim for damages was unsupported by evidence. GMS is entitled to the outstanding balance, TVA, and reasonable attorney fees and litigation costs.

Citation
RS/INJUST/RCOM 00003/2024/SC
Parties
Applicant: Trial Services Company Ltd; Respondent: GECOCCE-M ED SOLUTIONS Ltd
Court
Supreme Court
Jurisdiction
Rwanda
Judgment Date
28 March 2025
Case Number
RS/INJUST/RCOM 00003/2024/SC
Procedural Posture
Commercial Contract Dispute / Supreme Court Review (extraordinary Appeal for Injustice)
Outcome
Applicant's (TSC) extraordinary appeal dismissed; prior judgment upheld.
Legal Topics
Payment Obligations, Value Added Tax (tva) Liability, Proof of Performance, Damages for Breach, Attorney Fees
Source Language
rw
Contract Law Commercial Law Tax Law Payment Obligations Value Added Tax (tva) Liability Proof of Performance Damages for Breach Attorney Fees

Case Brief

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Parties

Trial Services Company Ltd

Applicant

GECOCCE-M ED SOLUTIONS Ltd

Respondent

Procedural Posture

Commercial Contract Dispute / Supreme Court Review (extraordinary Appeal for Injustice)

Legal Issues

  1. 1 Whether GMS completed the contracted works and is entitled to full payment including TVA
  2. 2 Whether TSC owes GMS the claimed amounts and damages
  3. 3 Whether TSC is entitled to counter-damages for alleged incomplete work

Ratio Decidendi

TSC failed to provide evidence that GMS did not complete the contracted works or that the works were defective. The contract and EBM invoice established the total amount due, including TVA. The law requires the supplier to pay TVA, and TSC, having requested and received the EBM invoice, is liable for the full invoiced amount. TSC's claim for damages was unsupported by evidence. GMS is entitled to the outstanding balance, TVA, and reasonable attorney fees and litigation costs.

Court Disposition

Applicant's (TSC) extraordinary appeal dismissed; prior judgment upheld.

Orders

  • TSC to pay GMS 9,953,805 Frw (including 5,842,208 Frw principal and 4,111,597 Frw TVA)
  • TSC to pay GMS 700,000 Frw for attorney fees and litigation costs