High Court: 2028-2026

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.

2026
Date of Delivery	Parties Involved	Applicable Legislation	Keywords/Summary
5 March 2026 New!	Democratic Alliance v Minister of Finance and Others (2025/045530)	Value-Added Tax Act, 1991	Constitutional Law – Section 7(4) of the VAT Act 89 of 1991 – impermissible delegation of legislative power to the Minister – Section 7(4) authorising the executive to determine rate of tax that applies across the economy – delegated power not accompanied by express statutory criteria governing the magnitude of the alteration, nor requiring parliament’s ratification within a defined short period after its exercise – No sufficiently defined statutory limits or mechanisms of prompt legislative control to ensure that the balance between executive agility and parliamentary supremacy is maintained – section 7(4) declared unconstitutional and invalid as it constitutes an impermissible delegation of legislative power to the executive.
2 February 2026	Ferreira v CSARS (2024/067035)	Tax Administration Act, 2011 Promotion of Administrative Justice Act, 2000	Section 164(3) of the Tax Administration Act 28 of 2011 (TAA) – Pay Now Argue Later – Section 9 reconsideration request – Section 6(2)(f) of Promotion of Administrative Justice Act 3 of 2000 (PAJA) – whether SARS, acting under section 9 and section 164 of the TAA, and subject to review under section 6 of PAJA, acted lawfully and fairly when it refused to suspend the taxpayer’s obligation to pay the disputed tax debt despite the taxpayer offering substantial security through his TMM shareholding.

2026

Date of Delivery

Parties Involved

Applicable Legislation

Keywords/Summary

5 March 2026
New!

Democratic Alliance v Minister of Finance and Others (2025/045530)

Value-Added Tax Act, 1991

Constitutional Law – Section 7(4) of the VAT Act 89 of 1991 – impermissible delegation of legislative power to the Minister – Section 7(4) authorising the executive to determine rate of tax that applies across the economy – delegated power not accompanied by express statutory criteria governing the magnitude of the alteration, nor requiring parliament’s ratification within a defined short period after its exercise – No sufficiently defined statutory
limits or mechanisms of prompt legislative control to ensure that the balance between executive agility and parliamentary supremacy is maintained – section 7(4) declared unconstitutional and invalid as it constitutes an impermissible delegation of legislative power to the executive.

2 February 2026

Ferreira v CSARS
(2024/067035)

Tax Administration Act, 2011

Promotion of Administrative Justice Act, 2000

Section 164(3) of the Tax Administration Act 28 of 2011 (TAA) – Pay Now Argue Later – Section 9 reconsideration request – Section 6(2)(f) of Promotion of Administrative Justice Act 3 of 2000 (PAJA) – whether SARS, acting under section 9 and section 164 of the TAA, and subject to review under section 6 of PAJA, acted lawfully and fairly when it refused to suspend the taxpayer’s obligation to pay the disputed tax debt despite the taxpayer offering substantial security through his TMM shareholding.

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