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South Africa Case Law

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Tax Law [2022] ZAGPPHC 152

Cell C (Pty) Ltd v Commissioner for the South African Revenue Service (30959/2019)

Cell C (Pty) Ltd v Commissioner for the South African Revenue Service (30959/2019) [2022] ZAGPPHC 152; 2022 (4) SA 183 (GP); 84 SATC 369 (11 March 2022)

Court
North Gauteng High Court, Pretoria
Case number
30959/2019
Judge
R G Tolmay

The High Court held that Cell C was confined to the wide appeal under section 47(9)(e) of the Customs and Excise Act and could not compel a Rule 53 record.

  • Customs And Excise Act
  • Tariff Determination
  • Wide Appeal
  • Review Jurisdiction
  • Rule 53 Procedure
  • Customs-and-excise-act
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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.

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