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South Africa Case Law

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Commercial And Corporate [2018] ZAGPPHC 850

Bergville Mall (Pty) Ltd v Biltworx (Pty) Ltd (12146/15, A36/17)

Bergville Mall (Pty) Ltd v Biltworx (Pty) Ltd (12146/15, A36/17) [2018] ZAGPPHC 850 (14 December 2018)

Court
North Gauteng High Court, Pretoria
Case number
12146/15, A36/17
Judges
M L Senyatsi, M Munzhelele, M J Teffo

The High Court held that a settlement agreement compromised prior debts, so the liquidators were not obliged to issue a VAT invoice for the claimed vatable supply.

  • Vat Invoice Obligation
  • Compromise And Novation
  • Liquidation And Distribution Account
  • Appropriation Of Payments
  • Section 26 Value Added Tax Act
  • Finality Of Master Confirmation
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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.