Lusaka Hardware Limited v Dulux Zambia (2005) Limited (HPC 489 of 2016) [2018] ZMHC 398 (22 January 2018)

Lusaka Hardware Limited v Dulux Zambia (2005) Limited (HPC 489 of 2016) [2018] ZMHC 398 (22 January 2018)

The court held that the respondent failed to demonstrate adherence to fair administrative action, rendering the VAT assessment unlawful.

Source-derived case information.

Citation
[2018] ZMHC 398
Parties
Applicant: John Mwangi; Respondent: Kenya Revenue Authority
Court
High Court of Zambia
Jurisdiction
Zambia
Case Number
HPC 489 of 2016
Procedural Posture
Judicial Review / Ruling
Outcome
Application allowed
Legal Topics
VAT Assessment, Administrative Action
Source Language
en
Tax Law VAT Assessment Administrative Action

Source-derived case record

Summary, issues, holding and outcome

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Parties

John Mwangi

Applicant

Kenya Revenue Authority

Respondent

Procedural Posture

Judicial Review / Ruling

Legal Issues

  1. 1 Whether the VAT assessment issued by the respondent was lawful
  2. 2 Whether the applicant was afforded fair administrative action

Ratio Decidendi

The court held that the respondent failed to demonstrate adherence to fair administrative action, rendering the VAT assessment unlawful.

Court Disposition

Application allowed

Orders

  • The VAT assessment issued by the respondent is quashed.
  • The respondent is directed to conduct a fresh assessment in compliance with fair administrative action.