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South Africa decisions
Decisions matching the current search
Naraidu v S (894/2023) [2024] ZASCA 139 (16 October 2024)
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.
Commissioner, South African Revenue Service v Sasol Chevron Holdings Limited (1044/2020) [2022] ZASCA 56; 85 SATC 216 (22 April 2022)
The SCA held that Sasol Chevron’s PAJA review was out of time because it was served after the 180-day period and no extension under section 9(2) was sought.
Top Watch (Pty) Ltd v Commissioner of the South African Revenue Service (2017/4557; 2016/90099) [2018] ZAGPJHC 470; 80 SATC 448 (12 June 2018)
The High Court held SARS could not withhold admitted VAT refunds on the basis of an unproven income tax debt, and ordered payment with interest.
Top Watch (Pty) Ltd v Commissioner of the South African Revenue Service (2017/4557) [2018] ZAGPJHC 466 (11 June 2018)
High Court held SARS could not withhold admitted VAT refunds on the basis of an unproven income tax debt, and ordered payment with interest and costs.
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