Esheria South Africa Case Law
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South Africa Case Law

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Tax Law [2024] ZAGPPHC 184

Bullion Star (Pty) Ltd v Commissioner for the South African Revenue Service (18176/2022)

Bullion Star (Pty) Ltd v Commissioner for the South African Revenue Service (18176/2022) [2024] ZAGPPHC 184 (2 February 2024)

Court
North Gauteng High Court, Pretoria
Case number
18176/2022
Judge
N Janse Van Nieuwenhuizen

The High Court set aside a SARS search-and-seizure warrant as overly broad and not properly supported by the founding affidavit, and ordered return of seized items.

  • Search And Seizure
  • Tax Administration Act
  • Ex Parte Applications
  • Judicial Discretion
  • Vat Refunds
  • Search-and-seizure
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Tax Law [2020] ZATC 7

ABC Trading CC v Commissioner of the South African Revenue Services (1712)

ABC Trading CC v Commissioner of the South African Revenue Services (1712) [2020] ZATC 7; 83 SATC 157 (29 April 2020)

Court
Tax Court
Case number
VAT 1712
Judge
Windell

The Tax Court held that a tiny undeclared fringe benefit did not make VAT returns materially incomplete, so SARS had to reinstate refund interest.

  • Vat Refunds
  • Materiality In Tax Returns
  • Fringe Benefit Taxation
  • Interest On Tax Refunds
  • Vat-refunds
  • Tax-procedure
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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.