BP South Africa (Pty) Ltd v Commisioner For The South African Revenue Service (A24/2021)
BP South Africa (Pty) Ltd v Commisioner For The South African Revenue Service (A24/2021) [2022] ZAGPPHC 542 (20 July 2022)
The court held that the appellant failed to satisfy the requirements for an interim interdict, as the legislative framework and case law establish that the Commissioner has the prima facie right to payment pending dispute resolution. The appellant did not demonstrate that the Commissioner misapplied the law or acted capriciously, nor did it provide sufficient evidence of irreparable harm or lack of alternative remedy. The financial position of the appellant indicated it could withstand the interim payment. The supplementary affidavit was found to be irregular as it was filed before the record…
Source excerpt
- Customs And Excise Act
- Pay Now Argue Later
- Interim Interdict
- Rule 30 Irregular Proceedings
- Rule 53 Supplementary Affidavit