Siyandisa Trading (Pty) Ltd v Commissioner for the South African Revenue Services (A201/2021) [2023] ZAGPPHC 126 (26 July 2023)

Siyandisa Trading (Pty) Ltd v Commissioner for the South African Revenue Services (A201/2021) [2023] ZAGPPHC 126 (26 July 2023)

The court found that the applicant failed to demonstrate reasonable prospects of success on appeal as required by section 17(1) of the Superior Courts Act. The findings of the Full Court were supported by the evidence on record, and the arguments raised by the applicant did not justify granting leave to appeal. The delay in filing the application for leave to appeal was condoned due to good cause shown, but the substantive requirements for leave to appeal were not met. Accordingly, the application for leave to appeal to the Supreme Court of Appeal was dismissed with costs.

Citation
[2023] ZAGPPHC 126
Parties
Applicant: Siyandisa Trading (Pty) Ltd; Respondent: Commissioner for the South African Revenue Services
Court
North Gauteng High Court, Pretoria
Jurisdiction
South Africa
Judgment Date
26 July 2023
Case Number
A201/2021
Procedural Posture
Leave to Appeal / Application for Leave to Appeal to the Supreme Court of Appeal
Outcome
Application for leave to appeal dismissed with costs.
Judges
E van der Schyff, M Mbongwe, M Leso
Legal Topics
Leave to Appeal, Superior Courts Act, Reasonable Prospect of Success, Condonation of Late Filing
Civil Procedure Tax Law Leave to Appeal Superior Courts Act Reasonable Prospect of Success Condonation of Late Filing

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 3 Authorities cited 3 Party arguments 2
Sign in to unlock

Parties

Siyandisa Trading (Pty) Ltd

Applicant

Commissioner for the South African Revenue Services

Respondent

Procedural Posture

Leave to Appeal / Application for Leave to Appeal to the Supreme Court of Appeal

Legal Issues

  1. 1 Whether the applicant has shown reasonable prospects of success on appeal.
  2. 2 Whether the late filing of the application for leave to appeal should be condoned.
  3. 3 Whether leave to appeal to the Supreme Court of Appeal should be granted.

Ratio Decidendi

The court found that the applicant failed to demonstrate reasonable prospects of success on appeal as required by section 17(1) of the Superior Courts Act. The findings of the Full Court were supported by the evidence on record, and the arguments raised by the applicant did not justify granting leave to appeal. The delay in filing the application for leave to appeal was condoned due to good cause shown, but the substantive requirements for leave to appeal were not met. Accordingly, the application for leave to appeal to the Supreme Court of Appeal was dismissed with costs.

Court Disposition

Application for leave to appeal dismissed with costs.

Orders

  • The late filing of the application for leave to appeal with this court is condoned.
  • The application for leave to appeal to the Supreme Court of Appeal is dismissed with costs.