United National Union of Private Security Employees & Others v Panorama Security & Another (Appeal 96 of 2013) [2016] ZMSC 217 (27 October 2016)

United National Union of Private Security Employees & Others v Panorama Security & Another (Appeal 96 of 2013) [2016] ZMSC 217 (27 October 2016)

The court held that the respondent failed to accord the applicant fair administrative action by not providing adequate notice and opportunity to respond to the VAT assessment, rendering the assessment unlawful.

Source-derived case information.

Citation
[2016] ZMSC 217
Parties
Applicant: John Mwangi; Respondent: Kenya Revenue Authority
Court
Supreme Court of Zambia
Jurisdiction
Zambia
Case Number
Appeal 96 of 2013
Procedural Posture
Judicial Review / Ruling
Outcome
Application allowed
Legal Topics
VAT Assessment, Fair Administrative Action
Source Language
en
Tax Law Administrative Law VAT Assessment Fair 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 accorded fair administrative action

Ratio Decidendi

The court held that the respondent failed to accord the applicant fair administrative action by not providing adequate notice and opportunity to respond to the VAT assessment, rendering the assessment unlawful.

Court Disposition

Application allowed

Orders

  • The VAT assessment issued to the applicant is quashed.
  • The respondent is directed to conduct a fresh assessment in accordance with the law.