Glencore Operations SA (Pty) Ltd and Others v Commissioner for the South African Revenue Service and Another (15988/2020) [2023] ZAGPPHC 2026 (8 December 2023)

Glencore Operations SA (Pty) Ltd and Others v Commissioner for the South African Revenue Service and Another (15988/2020) [2023] ZAGPPHC 2026 (8 December 2023)

The court found that the applicants failed to demonstrate reasonable prospects of success on appeal or any compelling reason for the appeal to be heard. The mining authorization was not issued to the joint venture but to Glencore, and thus the entity registered for diesel rebates did not qualify for such rebates. The Commissioner was not required to interrogate mining rights registered in another entity's name, and the court's reliance on the Graspan decision was correct. The grounds advanced by the applicants did not meet the higher threshold required for leave to appeal under section 17(1)(a) of the Superior Courts Act. Accordingly, leave to appeal was refused, including costs for two...

Citation
[2023] ZAGPPHC 2026
Parties
Applicant: Glencore Operations SA (Pty) Ltd; Applicant: ARM Coal (Pty) Limited; Applicant: Goedgevonden Joint Venture; Respondent: The Commissioner for the South African Revenue Service; Respondent: Anand Khelawon N.O.
Court
North Gauteng High Court, Pretoria
Jurisdiction
South Africa
Judgment Date
8 December 2023
Case Number
15988/2020
Procedural Posture
Leave to Appeal / Application for Leave to Appeal Following Judgment and Order Dated 17 July 2023.
Outcome
Leave to appeal is refused, including costs of two counsel.
Judges
C.J. Collis
Legal Topics
Diesel Refund Scheme, Internal Appeal Jurisdiction, Mining Rights Authorisation, Superior Courts Act Section 17, Discretion of Commissioner
Tax Law Administrative Law Diesel Refund Scheme Internal Appeal Jurisdiction Mining Rights Authorisation Superior Courts Act Section 17 Discretion of Commissioner

Case Brief

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Parties

Glencore Operations SA (Pty) Ltd

Applicant

ARM Coal (Pty) Limited

Applicant

Goedgevonden Joint Venture

Applicant

The Commissioner for the South African Revenue Service

Respondent

Anand Khelawon N.O.

Respondent

Procedural Posture

Leave to Appeal / Application for Leave to Appeal Following Judgment and Order Dated 17 July 2023.

Legal Issues

  1. 1 Whether the National Appeal Committee had jurisdiction to consider and decide the internal appeal.
  2. 2 Whether the National Appeal Committee had jurisdiction to make a finding on compliance with Note 6(f)(ii)(cc) under the Mineral and Petroleum Resources Development Act.
  3. 3 Whether the National Appeal Committee had the power to increase the demand from approximately R5 million to R83 million.

Ratio Decidendi

The court found that the applicants failed to demonstrate reasonable prospects of success on appeal or any compelling reason for the appeal to be heard. The mining authorization was not issued to the joint venture but to Glencore, and thus the entity registered for diesel rebates did not qualify for such rebates. The Commissioner was not required to interrogate mining rights registered in another entity's name, and the court's reliance on the Graspan decision was correct. The grounds advanced by the applicants did not meet the higher threshold required for leave to appeal under section 17(1)(a) of the Superior Courts Act. Accordingly, leave to appeal was refused, including costs for two...

Court Disposition

Leave to appeal is refused, including costs of two counsel.

Orders

  • Leave to appeal is refused.
  • Applicants are ordered to pay the costs, including the costs of two counsel.