Greyvensteyn v Commissioner for South African Revenue Service and Others (Application for Leave to Appeal) (B2495/2023)
Greyvensteyn v Commissioner for South African Revenue Service and Others (Application for Leave to Appeal) (B2495/2023) [2025] ZAGPPHC 707 (1 July 2025)
The court found that SARS' actions under sections 180 and 184(2) of the Tax Administration Act are administrative in nature and subject to judicial review under PAJA, thus not infringing the applicant's section 34 constitutional right to access to court. The applicant's challenge was deemed an abuse of process, justifying the costs order against him. However, the court acknowledged that there is a reasonable prospect that another court could find SARS' actions to be adjudicative, potentially leading to a different conclusion regarding constitutional validity. Given the public importance of th…
Source excerpt
- Tax Administration Act
- Constitutional Validity
- Access To Court
- Costs In Constitutional Litigation
- Administrative Vs Adjudicative Action