Glencore Operations SA (Pty) Ltd and Others v Commissioner for the South African Revenue Service and Another (15988/2020)
Glencore Operations SA (Pty) Ltd and Others v Commissioner for the South African Revenue Service and Another (15988/2020) [2023] ZAGPPHC 2026 (8 December 2023)
The court found that the applicants failed to demonstrate reasonable prospects of success on appeal or any compelling reason for the appeal to be heard. The mining authorization was not issued to the joint venture but to Glencore, and thus the entity registered for diesel rebates did not qualify for such rebates. The Commissioner was not required to interrogate mining rights registered in another entity's name, and the court's reliance on the Graspan decision was correct. The grounds advanced by the applicants did not meet the higher threshold required for leave to appeal under section 17(1)(…
Source excerpt
- Diesel Refund Scheme
- Internal Appeal Jurisdiction
- Mining Rights Authorisation
- Superior Courts Act Section 17
- Discretion Of Commissioner