Esheria South Africa Case Law
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South Africa Case Law

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Commercial And Corporate [2023] ZAKZDHC 24

Sydwell Trading CC and Others v Sean Pillay and Company (Pty) Ltd (4581/2021)

Sydwell Trading CC and Others v Sean Pillay and Company (Pty) Ltd (4581/2021) [2023] ZAKZDHC 24 (16 May 2023)

Court
Kwazulu-Natal High Court, Durban
Case number
4581/2021
Judge
Lopes

High Court judgment holding a tax services company and the deceased owner liable for misappropriated VAT funds, unpaid SARS returns, interest, and costs.

  • Reckless Trading
  • Vat Non Payment
  • Contractual Breach
  • Companies Act Section 22
  • Damages
  • Costs Award
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Tax Law [2009] ZAGPPHC 290

Saira Essa Productions CC and Others v South Africa Revenue Service (9849/2008)

Saira Essa Productions CC and Others v South Africa Revenue Service (9849/2008) [2009] ZAGPPHC 290 (21 September 2009)

Court
North Gauteng High Court, Pretoria
Case number
9849/2008
Judge
Potterill

The High Court held that the applicants could rely on approved tax amnesty and were protected from prosecution for the VAT charges.

  • Small Business Tax Amnesty
  • Ultra Vires
  • Vat Non Payment
  • Criminal Prosecution Relief
  • Tax-amnesty
  • Vat
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About this LexChat collection

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.

Source links and collection timestamps are retained alongside the indexed records.