Nedbank Limited v Abrahams (2023-003529) [2024] ZAGPJHC 285 (18 March 2024)
Court
South Gauteng High Court, Johannesburg
Case number
2023-003529
Judge
B M Gilbert
The High Court granted leave to appeal on whether section 127(8)(a) of the National Credit Act ousts High Court jurisdiction and whether Mateman is binding.
Rampusi and Others v Maluti A Phufung Local Municipality and Another (J853/2022) [2023] ZALCJHB 167 (31 May 2023)
Court
Labour Court Johannesburg
Case number
J853/2022
Judge
Prinsloo
The Labour Court refused leave to appeal, finding no reasonable prospect that another court would reach a different conclusion on the established section 189A(13) issues.
Barnard Labuschagne Incorporated v South African Revenue Service and Another (CCT 60/21) [2022] ZACC 8; 2022 (5) SA 1 (CC); 2022 (10) BCLR 1185 (CC); 84 SATC 351 (11 March 2022)
The Constitutional Court held that a certified statement filed by SARS under section 172 read with section 174 of the Tax Administration Act is susceptible to rescission. The Court found that the High Court erred by failing to follow binding precedent, including Kruger I, Kruger II, Traco Marketing, Barnard, and Metcash, all of which establish that tax judgments are in principle rescindable. The Court rejected the respondents' reliance on more recent High Court decisions that failed to address or distinguish the binding authorities. The Court further held that the applicant's grievance—that S…