High Court: 2025–2023

The judgments delivered in any of the High Court Divisions on this page are arranged per year and then per date of delivery.

High Court judgments delivered in another year, can be accessed through the navigation pane above.

2023
Date of Delivery	Parties Involved	Applicable Legislation	Keywords/Summary
13 March 2023 New!	CSARS v Grand Azania (Pty) Limited (33257/2021)	Companies Act, 1963 Tax Administration Act, 2011 Income Tax Act, 1962	Liquidation and Tax – Inability to pay debts: Whether the applicant made out a case for the liquidation of the respondent
7 March 2023	Henque 3935 CC t/a PQ Clothing Outlet (in Business Rescue) v CSARS (2020/35790)	Companies Act, 2008 Income Tax Act, 1962 Tax Administration Act, 2011	Business rescue: Whether the Commissioner for the South African Revenue Service (SARS) can set-off a tax liability of a company against the VAT refunds due to the company in circumstances where the tax liability concerns a period prior to the company entering into business rescue, but was only determined after the company had already entered into business rescue
17 February 2023 New!	Siyandisa Trading (Pty) Ltd v CSARS (A201/2021)	Income Tax Act, 1962 Tax Administration Act, 2011	Tax Law and Evidence: Depreciation allowance, finance charges, understatement penalty
31 January 2023	Lance Dickson Construction CC v CSARS (A211/2021)	Tax Administration Act, 2011	Understatement penalty: Whether the Tax Court, having found that SARS had failed to establish that the taxpayer’s understatement of its taxable income resulted from a failure to take reasonable care completing its return, was nonetheless entitled to impose a 25% penalty, SARS having failed to plead a case for the imposition of a penalty on any ground other than the one it failed to prove.
16 January 2023 New!	CSARS v Khagiso Afrika Holdings (Pty) Ltd and Others (49048/2021)	Tax Administration Act, 2011	Procedure: Whether or not the provisional order against some of the respondents should be made final.

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