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South Africa Case Law

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Tax Law [2018] ZAGPJHC 470

Top Watch (Pty) Ltd v Commissioner of the South African Revenue Service (2017/4557; 2016/90099)

Top Watch (Pty) Ltd v Commissioner of the South African Revenue Service (2017/4557; 2016/90099) [2018] ZAGPJHC 470; 80 SATC 448 (12 June 2018)

Court
South Gauteng High Court, Johannesburg
Case number
2017/4557; 2016/90099
Judge
Roland Sutherland

The High Court held SARS could not withhold admitted VAT refunds on the basis of an unproven income tax debt, and ordered payment with interest.

  • Vat Refund
  • Set Off
  • Tax Administration Act
  • Assessment Notice
  • Interest On Tax Refund
  • Vat-refund
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Tax Law [2018] ZAGPJHC 466

Top Watch (Pty) Ltd v Commissioner of the South African Revenue Service (2017/4557)

Top Watch (Pty) Ltd v Commissioner of the South African Revenue Service (2017/4557) [2018] ZAGPJHC 466 (11 June 2018)

Court
South Gauteng High Court, Johannesburg
Case number
2017/4557
Judge
Sutherland

High Court held SARS could not withhold admitted VAT refunds on the basis of an unproven income tax debt, and ordered payment with interest and costs.

  • Vat Refund
  • Set Off
  • Tax Administration Act
  • Assessment Notice
  • Interest On Tax Refund
  • Vat-refunds
Read case analysis

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.