Forge Packaging (Pty) Ltd v Commissioner for the South African Revenue Service (21634/2021)
Forge Packaging (Pty) Ltd v Commissioner for the South African Revenue Service (21634/2021) [2022] ZAWCHC 119; 85 SATC 357 (13 June 2022)
The court refused to grant a direction under section 105 of the Tax Administration Act, finding that the applicant failed to show good cause for the High Court to entertain the review application instead of the Tax Court. The court held that the issues raised were not purely legal and involved factual disputes, particularly regarding whether SARS's process was an 'audit' or a 'verification'. The existence of parallel proceedings in the Tax Court, which could address the applicant's challenges, rendered the High Court forum inappropriate and risked procedural dislocation. The court further fou…
Source excerpt
- Tax Administration Act
- Judicial Review
- Administrative Delay
- Jurisdiction Of High Court
- Assessment Of Tax
- Understatement Penalty