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South Africa Case Law

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Commercial And Corporate [2022] ZAMPMBHC 71

Sinokhule Development Consultants (Pty) Ltd v Mbombela Housing Association (4937/2021)

Sinokhule Development Consultants (Pty) Ltd v Mbombela Housing Association (4937/2021) [2022] ZAMPMBHC 71 (25 August 2022)

Court
Mbombela High Court, Mpumalanga
Case number
4937/2021
Judge
Mashile

The High Court granted provisional liquidation against Mbombela Housing Association after finding an admitted debt remained unpaid and the respondent’s defence was not bona fide.

  • Provisional Liquidation
  • Commercial Insolvency
  • Creditor Rights
  • Authority Of Deponent
  • Contractual Payment Terms
  • Provisional-liquidation
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Tax Law [2021] ZATC 24

ZZZ Venture v Commissioner for the South African Revenue Service (VAT 2060)

ZZZ Venture v Commissioner for the South African Revenue Service (VAT 2060) [2021] ZATC 24; 84 SATC 336 (8 October 2021)

Court
Tax Court
Case number
VAT 2060
Judges
Lopes, GMA Gani, JM Anthoo

The Tax Court set aside SARS’s additional VAT assessment, holding that a joint venture addendum postponed payment until cash flow permitted and fit the VAT Act proviso.

  • Value Added Tax
  • Additional Assessment
  • Input Tax Deduction
  • Contractual Payment Terms
  • Tax Administration Act
  • Value-added-tax
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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.