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South Africa Case Law

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Tax Law [2020] ZAGPPHC 331

BP Southern Africa (Pty) Ltd v Commissioner for the South African Revenue Service (19955/2020, 22772/2020)

BP Southern Africa (Pty) Ltd v Commissioner for the South African Revenue Service (19955/2020, 22772/2020) [2020] ZAGPPHC 331; 83 SATC 295 (21 July 2020)

Court
North Gauteng High Court, Pretoria
Case number
19955/2020, 22772/2020
Judge
SP Mothle

The High Court dismissed two urgent applications to stop SARS from executing a customs debt judgment, finding the urgency contrived and no irreparable prejudice shown.

  • Customs And Excise Act
  • Interim Interdict
  • Urgent Application Practice
  • Export Refund Liability
  • Acquittal Documentation
  • Urgent-interdict
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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.