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South Africa Case Law

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Commercial And Corporate [2025] ZAGPPHC 148

Outdoor Illumination (Pty) Ltd v Munwap Cafe (Pty) Ltd (2024-124949)

Outdoor Illumination (Pty) Ltd v Munwap Cafe (Pty) Ltd (2024-124949) [2025] ZAGPPHC 148 (18 February 2025)

The High Court dismissed a winding-up application because a section 345 demand was sent by registered mail, with no proof it was left at the registered office.

  • Winding Up Of Company
  • Service Of Statutory Demand
  • Companies Act 1973
  • Strict Compliance
  • Registered Office Requirement
  • Winding-up-of-company
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Tax Law [2025] ZAGPPHC 54

Sandbaken Boerdery (Pty) Ltd v Commissioner for the South African Revenue Service and Another (053180/2022)

Sandbaken Boerdery (Pty) Ltd v Commissioner for the South African Revenue Service and Another (053180/2022) [2025] ZAGPPHC 54 (21 January 2025)

The High Court dismissed Sandbaken Boerdery’s diesel refund appeal, finding its invoices and logbooks did not meet the Customs Act’s strict rebate requirements.

  • Diesel Refund Scheme
  • Customs And Excise Act
  • Recordkeeping Requirements
  • Onus Of Proof
  • Strict Compliance
  • Eligible Purchases
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Tax Law [2024] ZASCA 120

Tholo Energy Services CC v Commissioner for the South African Revenue Service (378/2023)

Tholo Energy Services CC v Commissioner for the South African Revenue Service (378/2023) [2024] ZASCA 120; [2024] 4 All SA 89 (SCA); 87 SATC 301 (6 August 2024)

The Supreme Court of Appeal held that the appellant failed to comply with the statutory requirements for a refund of fuel and Road Accident Fund levies under the Customs and Excise Act. The fuel was not obtained from stocks of the licensee of a customs and excise manufacturing warehouse as required by s 64F(1)(b), but rather from unlicensed depots. The appellant did not provide the necessary invoice from the licensee of a VM, nor did it demonstrate that the fuel was wholly and directly removed for delivery to Lesotho by a licensed distributor. Furthermore, the appellant exported the fuel with…

  • Customs And Excise Act
  • Fuel Levy Refund
  • Tariff Determination
  • Export Permit Requirement
  • Strict Compliance
  • Administrative Appeal
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Commercial And Corporate [2024] ZAGPJHC 284

Guardrisk Insurance Company Limited v Buck and Others (2035/2020)

Guardrisk Insurance Company Limited v Buck and Others (2035/2020) [2024] ZAGPJHC 284 (7 March 2024)

The court found that both written demands under the performance guarantee were compliant with clause 3.1, as the payment certificates were issued on 15 May 2019 and 28 May 2019, and the demands were made after the amounts became due. The respondents' reliance on incorrect dates and the Denel judgment was misplaced, as the beneficiary met the conditions specified in the guarantee. Probuild had given written consent and undertook full responsibility for the guarantee, including indemnifying the applicant. The court held that the respondents failed to demonstrate any reasonable prospects of succ…

  • Performance Guarantee
  • Strict Compliance
  • Leave To Appeal
  • Costs Order
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Administrative Law [2023] ZAGPJHC 1430

AfriRent (Pty) Ltd v Rand West City Local Municipality and Another (2023-052811)

AfriRent (Pty) Ltd v Rand West City Local Municipality and Another (2023-052811) [2023] ZAGPJHC 1430 (11 December 2023)

The court held that Rand West City Local Municipality acted rationally in refusing to award the tender to Afrirent due to its failure to provide a statement of tax liability, as requested. Fleet Horizon Solutions (Pty) Ltd was not legally required to submit audited financial statements, and therefore, its bid was lawfully accepted despite its initial representation. The post-award condition required only negotiation to decrease the price, not an actual reduction, and evidence of such negotiation was present. There was no reasonable prospect that another court would reach a different conclusio…

  • Public Procurement
  • Tender Review
  • Strict Compliance
  • Rationality
  • Costs Award
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Commercial And Corporate [2022] ZASCA 180

Millenium Aluminium and Glass Services CC and Others v Group Five Construction (Pty) Ltd and Another (693/2021)

Millenium Aluminium and Glass Services CC and Others v Group Five Construction (Pty) Ltd and Another (693/2021) [2022] ZASCA 180 (14 December 2022)

The court held that a construction guarantee was properly called up and dismissed the appeal, finding the demand complied with the guarantee’s terms.

  • Construction Guarantee
  • Demand Guarantee
  • Indemnity
  • Liquid Document
  • Strict Compliance
  • Performance Bond
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Civil Procedure [2016] ZAGPPHC 781

Sena Trucking CC v Pangourne Properties Limited and Others (38538/2013)

Sena Trucking CC v Pangourne Properties Limited and Others (38538/2013) [2016] ZAGPPHC 781 (24 August 2016)

The High Court dismissed an application challenging payment under a demand guarantee, finding no applicant right, no proved prejudice, and alternative remedies available.

  • Demand Guarantee
  • Final Interdict
  • Mandate Of Bank
  • Strict Compliance
  • Agency Authority
  • Demand-guarantee
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Banking And Finance [2015] ZAGPJHC 302

Grinaker LTA Rail Link Joint Venture v Absa Insurance Company Limited and Others (24110/2014)

Grinaker LTA Rail Link Joint Venture v Absa Insurance Company Limited and Others (24110/2014) [2015] ZAGPJHC 302 (10 November 2015)

The High Court held that an on-demand construction guarantee required strict compliance, and dismissed the application because the certificate did not meet its terms.

  • Performance Guarantee
  • Strict Compliance
  • Certificate Of Breach
  • On Demand Guarantee
  • Performance-guarantee
  • Strict-compliance
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Commercial And Corporate [2015] ZAGPJHC 303

University of the Western Cape v Absa Insurance Company Ltd (100/2015)

University of the Western Cape v Absa Insurance Company Ltd (100/2015) [2015] ZAGPJHC 303 (28 October 2015)

The court held that the demand for payment under the construction guarantee was validly made by the principal agent acting on behalf of the applicant, as the guarantee did not require personal performance by the employer nor did it exclude representation. The evidence established that the contractor had failed to achieve works completion, justifying the cancellation of the contract and the call on the guarantee. The respondent's defence of impropriety failed, as there was no evidence of fraud, and disputes regarding the lawfulness of cancellation were irrelevant to the guarantor's obligation…

  • Performance Guarantee
  • Strict Compliance
  • Agency
  • Fraud As Defence
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Commercial And Corporate [2015] ZAGPJHC 55

Group Five Construction (Pty) Limited and others v Member of the Executive Council for Public Transport Roads And Works Gauteng and Others (2009/31971)

Group Five Construction (Pty) Limited and others v Member of the Executive Council for Public Transport Roads And Works Gauteng and Others (2009/31971) [2015] ZAGPJHC 55; [2015] 2 All SA 716 (GJ) ; 2015 (5) SA 26 (GJ) (13 February 2015)

The court found that the second demand did not comply with the guarantee's requirements, as no written notice of cancellation was attached and the summons did not constitute such notice. The guarantee required a clear, unequivocal written notice of cancellation due to contractor default, which was absent. The evidence showed that the contract had not been cancelled for default but had merely expired, and contemporaneous documents confirmed this. The demand was therefore fraudulent, as it misrepresented the grounds for cancellation. The guarantee was held to be extinguished and unenforceable,…

  • Performance Guarantee
  • Fraud In Demand Guarantee
  • Strict Compliance
  • Construction Contracts
  • Notice Of Cancellation
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South Africa decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.