Dankie Oupa Delwery CC v Commissioner of the South African Revenue Service [2023] ZAGPPHC 344; 39598/20 (10 March 2023)

Dankie Oupa Delwery CC v Commissioner of the South African Revenue Service [2023] ZAGPPHC 344; 39598/20 (10 March 2023)

The court found that, having considered the papers and submissions, there are reasonable prospects that another court would reach different conclusions regarding the applicant's compliance with statutory recordkeeping requirements, the opportunity to prove appropriate fuel usage within 30 days, and the scope for review grounds under a wide statutory appeal. The threshold for granting leave to appeal, as set out in section 17(1) of the Superior Courts Act, was met. Accordingly, leave to appeal to the Full Court was granted.

Citation
[2023] ZAGPPHC 344
Parties
Applicant: Dankie Oupa Delwery CC; Respondent: Commissioner for the South African Revenue Service
Court
North Gauteng High Court, Pretoria
Jurisdiction
South Africa
Judgment Date
10 March 2023
Case Number
39598/20
Procedural Posture
Leave to Appeal / Application for Leave to Appeal Against Judgment and Order Dated 06 September 2022
Outcome
Leave to appeal granted to the Full Court of the division; costs to be costs in the appeal.
Judges
Ceylon
Legal Topics
Diesel Fuel Rebate, Recordkeeping Requirements, Leave to Appeal Test, Customs and Excise Act, Statutory Compliance
Tax Law Civil Procedure Diesel Fuel Rebate Recordkeeping Requirements Leave to Appeal Test Customs and Excise Act Statutory Compliance

Case Brief

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Parties

Dankie Oupa Delwery CC

Applicant

Commissioner for the South African Revenue Service

Respondent

Procedural Posture

Leave to Appeal / Application for Leave to Appeal Against Judgment and Order Dated 06 September 2022

Legal Issues

  1. 1 Whether the applicant's recordkeeping and logbooks complied with statutory requirements for diesel fuel rebate claims.
  2. 2 Whether the applicant was afforded the statutory opportunity to prove appropriate fuel usage within 30 days of demand.
  3. 3 Whether the applicant could attack the Commissioner's decision on review grounds under a wide statutory appeal.

Ratio Decidendi

The court found that, having considered the papers and submissions, there are reasonable prospects that another court would reach different conclusions regarding the applicant's compliance with statutory recordkeeping requirements, the opportunity to prove appropriate fuel usage within 30 days, and the scope for review grounds under a wide statutory appeal. The threshold for granting leave to appeal, as set out in section 17(1) of the Superior Courts Act, was met. Accordingly, leave to appeal to the Full Court was granted.

Court Disposition

Leave to appeal granted to the Full Court of the division; costs to be costs in the appeal.

Orders

  • The applicant is granted leave to appeal to the Full Court of this division.
  • Costs, including costs of counsel, to be costs in the appeal.