EMS Solutions (PTY) Ltd v Mohakare Local Municipality (3972/2020)
EMS Solutions (PTY) Ltd v Mohakare Local Municipality (3972/2020) [2024] ZAFSHC 255 (7 August 2024)
The court found that the VAT recovery services agreement between the Plaintiff and Respondent was an administrative agreement that remained valid and binding until set aside by a court in judicial review. The Respondent benefitted substantially from the Plaintiff's services, receiving R35 million in VAT refunds and becoming SARS compliant. The Respondent's counterclaim for review failed due to non-compliance with Uniform Rule 53, as no record was filed. The Plaintiff proved that its services were rendered in accordance with the proposal and the Respondent's instructions, and was therefore ent…
Source excerpt
- Municipal Procurement
- Judicial Review
- Administrative Agreement
- Unlawful Contract
- Costs Award
- Specific Performance