Esheria South Africa Case Law
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South Africa Case Law

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Tax Law [2021] ZATC 21

CDC (Pty) Ltd v Commissioner for the South African Revenue Service (IT 2020/95)

CDC (Pty) Ltd v Commissioner for the South African Revenue Service (IT 2020/95) [2021] ZATC 21 (19 November 2021)

Court
Tax Court
Case number
IT 2020/95
Judge
Mali

The Tax Court dismissed CDC (Pty) Ltd’s default-judgment application after finding no valid notice of appeal had been filed in the prescribed form.

  • Default Judgment
  • Notice Of Appeal
  • Grounds Of Assessment
  • Tax Administration Act
  • Income Tax Act
  • Tax-court
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Tax Law [2010] ZATC 2

ABC Limited v Commissioner for the South African Revenue Service (VAT 189)

ABC Limited v Commissioner for the South African Revenue Service (VAT 189) [2010] ZATC 2; 72 SATC 229 (6 May 2010)

Court
Tax Court
Case number
VAT 189
Judge
C J Claassen

The Tax Court held that SARS may raise new grounds in its Rule 10 statement, dismissed the application, and ordered the taxpayer to pay costs.

  • Value Added Tax
  • Rule 10 Statement
  • Grounds Of Assessment
  • Administrative Fairness
  • Value-added-tax
  • Tax-court-rule-10
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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.