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South Africa Case Law

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Civil Procedure [2024] ZAGPPHC 1059

South Africa Custodial Services (Louis Trichardt (Pty) Ltd v Commissioner for the South African Revenue Services (A291/2022)

South Africa Custodial Services (Louis Trichardt (Pty) Ltd v Commissioner for the South African Revenue Services (A291/2022) [2024] ZAGPPHC 1059 (31 October 2024)

Court
North Gauteng High Court, Pretoria
Case number
A291/2022
Judges
M.M Mabesele, E. Van der Schyff, M. Moleleki

Supplementary judgment varying an earlier order under Rule 42(1)(b); the court confirmed its omission about the second application was a patent error and dismissed that appeal.

  • Variation Of Judgment
  • Finality Of Decision
  • Costs Award
  • Anti Prescription Agreement
  • Variation-of-judgment
  • Finality-of-decision
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Tax Law [2024] ZAGPPHC 821

South Africa Custodial Services (Louis Trichardt) (Pty) Ltd v Commissioner for the South African Revenue Service (A291/2022)

South Africa Custodial Services (Louis Trichardt) (Pty) Ltd v Commissioner for the South African Revenue Service (A291/2022) [2024] ZAGPPHC 821 (21 August 2024)

Court
North Gauteng High Court, Pretoria
Case number
A291/2022
Judges
M MABESELE, E VAN DER SCHYFF, M MOLELEKI

The court held that Cloete J’s 2017 order was a final decision under the parties’ anti-prescription agreement and that the assessment period had not expired.

  • Income Tax Assessment
  • Prescription Of Tax Liability
  • Anti Prescription Agreement
  • Tax Administration Act
  • Final Decision Definition
  • Tax-law
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About this LexChat collection

South Africa decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.