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South Africa Case Law

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Administrative Law [2024] ZAGPPHC 327

Nu Africa Duty Free Shops (Pty) Ltd v Commissioner for the South African Revenue Service (58541/2020)

Nu Africa Duty Free Shops (Pty) Ltd v Commissioner for the South African Revenue Service (58541/2020) [2024] ZAGPPHC 327 (8 April 2024)

Court
North Gauteng High Court, Pretoria
Case number
58541/2020
Judge
Collis

The High Court dismissed a PAJA review of SARS’s refusal to licence two special storage warehouses, finding material non-disclosure and no irrationality.

  • Customs And Excise Act
  • Licensing Of Warehouses
  • Material Non Disclosure
  • Judicial Review Under Paja
  • Administrative Action
  • Rationality And Reasonableness
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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.