Greyvensteyn and Other v Commissioner of South African Revenue Service and Others (B2495/2023)
Greyvensteyn and Other v Commissioner of South African Revenue Service and Others (B2495/2023) [2025] ZAGPPHC 128 (12 February 2025)
The court finds that the process under sections 180 and 184(2) of the Tax Administration Act constitutes administrative action, not self-help, and is subject to judicial review under PAJA and the principle of legality. The applicant's right of access to court is not ousted, as he may challenge SARS' decision through substantive judicial review. The limitation imposed by section 186(3) on the applicant's rights to freedom of movement and trade is reasonable and justifiable under section 36 of the Constitution, given the need to secure tax collection and prevent dissipation of assets. Judicial…
Source excerpt
- Tax Administration Act
- Personal Liability For Tax Debt
- Judicial Review Of Administrative Action
- Limitation Of Constitutional Rights
- Preservation And Repatriation Orders
- Access To Court