South Africa Case Law

Standard Bank of South Africa Limited v Troskie Consultants (Pty) Ltd and Another (2023/012036)

Standard Bank of South Africa Limited v Troskie Consultants (Pty) Ltd and Another (2023/012036) [2025] ZAGPJHC 504 (26 May 2025)

Court

South Gauteng High Court, Johannesburg

Case number

2023/012036

Judge

Engelbrecht

The court found that the Applicant and First Respondent entered into seven instalment sale agreements, which the First Respondent breached by failing to make payments. The Respondent’s defence, based on alleged omissions of VAT numbers and addresses by the Applicant, was rejected. The agreements did not contain terms making payment contingent on VAT refunds, nor did they require the Applicant to ensure VAT compliance for the Respondent’s benefit. The Respondent was responsible for ensuring its own VAT information was correctly included. The court held that any impossibility to perform was sub…

Source excerpt

• Instalment Sale Agreements
• Contract Cancellation
• Vat Refund Dispute
• Duty Of Care
• Condonation
• Summary Judgment

Taxpayer Y (Pty) Ltd v Commissioner for the South African Revenue Service (VAT 22425)

Taxpayer Y (Pty) Ltd v Commissioner for the South African Revenue Service (VAT 22425) [2024] ZATC 13 (6 August 2024)

Court

Tax Court

Case number

VAT 22425

Judge

BAM

The Tax Court granted SARS condonation for late expert summaries and discovery, set aside Taxpayer Y’s rule 30 notices, and postponed the VAT appeal.

• Vat Refund Dispute
• Condonation
• Irregular Proceedings
• Expert Evidence
• Discovery
• Just Administrative Action

Gold Kid Trading CC v Commissioner for the South African Revenue Services (2016/31842)

Gold Kid Trading CC v Commissioner for the South African Revenue Services (2016/31842) [2018] ZAGPJHC 710 (19 July 2018)

Court

South Gauteng High Court, Johannesburg

Case number

2016/31842

Judge

E Molahlehi

The High Court held it had jurisdiction to review SARS decisions, but struck the VAT refund review from the roll because Gold Kid had not exhausted pending internal remedies.

• Vat Refund Dispute
• Exhaustion Of Internal Remedies
• Judicial Review
• Tax Assessment
• Promotion Of Administrative Justice Act
• Res Judicata

Commissioner for South African Revenue Services Gauteng West v Levue Investments (Pty) Ltd (537/06)

Commissioner for South African Revenue Services Gauteng West v Levue Investments (Pty) Ltd (537/06) [2007] ZASCA 22; [2007] 3 All SA 109 (SCA); 69 SATC 85 (23 March 2007)

Court

Supreme Court of Appeal

Case number

537/06

Judges

Howie, Streicher, Farlam, Brand, Combrinck

The Supreme Court of Appeal found that the explanation for the delay in filing the appeal record was unconvincing and inadequate. The attorney for the Commissioner failed to act with the necessary diligence, and the delay was not attributable to the transcribers as claimed. The Commissioner’s staff demonstrated a disregard for the court order and the appeal process. The court held that, despite the Commissioner’s good prospects of success, condonation cannot be granted where there has been a flagrant breach of the rules and no acceptable explanation for the delay. The application for condonat…

Source excerpt

• Vat Refund Dispute
• Condonation For Late Filing
• Interim Relief
• Balance Of Convenience