BCD (Pty) Ltd v Commissioner for the South African Revenue Service (0034/2019) [2020] ZATC 17 (3 June 2020)

BCD (Pty) Ltd v Commissioner for the South African Revenue Service (0034/2019) [2020] ZATC 17 (3 June 2020)

The court found that the order of 13 September 2019 established a procedural mechanism for resolving the VAT dispute for the 07/2016 period. The obligations placed on the parties were clear: the applicant was to provide specified documents, and SARS was to resolve the dispute within a set timeframe. The issuance of audit findings by SARS constituted a step in resolving the dispute as envisaged by the court order, providing the applicant with the reasons for the proposed adjustment. The applicant's re-enrolment of the application for default judgment was premature, as the process outlined in the court order had not yet been exhausted. The court interpreted the order in light of the...

Citation
[2020] ZATC 17
Parties
Applicant: BCD (Pty) Ltd; Respondent: Commissioner for the South African Revenue Service
Court
Tax Court
Jurisdiction
South Africa
Judgment Date
3 June 2020
Case Number
0034/2019
Procedural Posture
Procedural Application / Application for Default Judgment Following Alleged Non Compliance With Prior Court Order
Outcome
Application struck from the roll; no order as to costs.
Judges
Sigogo
Legal Topics
Tax Administration Act, Default Judgment, Vat Assessment, Objection Procedure, Court Order Interpretation
Tax Law Civil Procedure Tax Administration Act Default Judgment Vat Assessment Objection Procedure Court Order Interpretation

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Parties

BCD (Pty) Ltd

Applicant

Commissioner for the South African Revenue Service

Respondent

Procedural Posture

Procedural Application / Application for Default Judgment Following Alleged Non Compliance With Prior Court Order

Legal Issues

  1. 1 Whether SARS contravened the court order of 13 September 2019 by failing to adjudicate the applicant's objection.
  2. 2 Whether the issuance of audit findings by SARS constituted compliance with the court order.
  3. 3 Whether the applicant's re-enrolment of the application for default judgment was premature.

Ratio Decidendi

The court found that the order of 13 September 2019 established a procedural mechanism for resolving the VAT dispute for the 07/2016 period. The obligations placed on the parties were clear: the applicant was to provide specified documents, and SARS was to resolve the dispute within a set timeframe. The issuance of audit findings by SARS constituted a step in resolving the dispute as envisaged by the court order, providing the applicant with the reasons for the proposed adjustment. The applicant's re-enrolment of the application for default judgment was premature, as the process outlined in the court order had not yet been exhausted. The court interpreted the order in light of the...

Court Disposition

Application struck from the roll; no order as to costs.

Orders

  • The application is struck from the roll.
  • No order as to costs.