South Africa Case Law

Naraidu v S (894/2023)

Naraidu v S (894/2023) [2024] ZASCA 139 (16 October 2024)

Court

Supreme Court of Appeal

Case number

894/2023

Judges

Mokgohloa, Smith, Unterhalter, Mjali, Dippenaar

The Supreme Court of Appeal set aside Seshin Naraidu’s fraud conviction, holding the State failed to prove he knew the VAT refund claim was fictitious.

• Fraud
• Vat Refund
• Intent To Defraud
• Statutory Offences Under Vat Act
• Tax Practitioner Liability
• Vat-refund