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 DeliveryParties InvolvedApplicable LegislationKeywords/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 2023Henque 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  2023Lance 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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