JJJ (Pty) Ltd v Commissioner for the South African Revenue Service (VAT 22425)
JJJ (Pty) Ltd v Commissioner for the South African Revenue Service (VAT 22425) [2024] ZATC 7 (16 January 2024)
The court held that the taxpayer's application to compel further discovery from SARS was not justified, as the documents sought pertained to SARS's wider industry investigation and were not strictly relevant to the pleaded case. SARS is only required to discover documents it intends to rely on, and the taxpayer has sufficient information to prepare its defence. Similarly, the taxpayer's application for further particulars was dismissed, as the requests were either matters of argument or evidence, not particulars necessary for trial preparation. SARS's application to compel further discovery f…
Source excerpt
- Value Added Tax
- Discovery Of Documents
- Further Particulars
- Section 73 Scheme
- Tax Evasion
- Burden Of Proof