The judgments delivered in the Supreme Court of Appeal (SCA) on this page are arranged per year and then per date of delivery. SCA judgments delivered in another year, can be accessed through the navigation pane above.
2023 | |||
Date of Delivery | Parties Involved | Applicable Legislation | Keywords |
29 September 2023 | CSARS v Absa Bank Limited and Another (596/2021) See media summary | Income Tax Act, 1962 Tax Administration Act, 2011 | Tax law – General Anti-Avoidance Provisions – legality review of refusal to withdraw a notice issued in terms of s 80J of Income Tax Act – s 9 of Tax Administration Act –– subsequent assessments made in terms of s 80B of Income Tax Act – review of failure to withdraw s 80J notices academic – review of assessments not wholly question of law – high court lacking jurisdiction to adjudicate review. |
21 July 2023 | See media summary | Companies Act, 2008 | Winding-up application – business rescue application launched thereafter – stratagem to avoid winding-up – business rescue application an abuse of court process – applicants in business rescue application non-suited – winding-up order correctly granted. |
31 May 2023 | CSARS v Free State Development Corporation (1222/2021) See media summary | Tax Administration Act, 2011 | Application by taxpayer to withdraw statement of grounds of appeal and file amended statement – Tax Court granting order – test for appealability – Tax Court Rule 10(3) – taxpayer may not include in amended statement a ground of appeal that constitutes new ground of objection not raised under Tax Court Rule 7 – whether the amended ground of appeal foreshadowed in objection. |
18 May 2023 | CSARS v Nyhonyha and Others (1150/2021) See media summary | Companies Act, 1973 | Company law – setting aside of winding-up under section 354 of Companies Act 61 of 1973 – test is whether facts demonstrate that continuation of winding-up unnecessary or undesirable – not exercise of true discretion – commercial insolvency – no basis for setting aside winding-up. |
31 March 2023 | CSARS and Another v Richards Bay Coal Terminal (Pty) Ltd (1299/2021) See media summary | Customs and Excise Act, 1964 | Customs and Excise Act 91 of 1964 – taxpayer not confined to the remedy of a wide appeal under section 47(9)(e) – can also review a tariff determination under the Promotion of Administrative Justice Act 3 of 2000, alternatively the principle of legality. |
24 March 2023 | United Manganese of Kalahari (Pty) Ltd v CSARS (1231/2021) See media summary | Tax Administration Act, 2011 | Section 105 of the Tax Administration Act 28 of 2011 – a taxpayer may only dispute an assessment by objection and appeal in terms of sections 104 to 107, unless the high court directs otherwise. |
24 March 2023 | CSARS v Rappa Resources (Pty) Ltd (1205/2021) See media summary | Tax Administration Act, 2011 | Section 105 of the Tax Administration Act 28 of 2011 – a taxpayer may only dispute an assessment by objection and appeal in terms of sections 104 to 107, unless the high court directs otherwise. Prior to making such a decision the high court has no jurisdiction and cannot make an order compelling delivery of a record in a review. |
7 February 2023 | CSARS v Coronation Investment Management SA (Pty) Ltd (1269/2021) See media summary | Income Tax Act, 1962 Tax Administration Act, 2011 | Revenue – income tax – Income Tax Act 58 of 1962 – section 9D exemptions – whether a ‘controlled foreign company’ is a ‘foreign business establishment’ as defined – Tax Administration Act 28 of 2011 – understatement penalties. |
| 23 January 2023 | South African Reserve Bank and Another v Johnine Winsome Elisie Maddocks N O and Another (1268/2021) See media summary | Exchange Control Regulations of the Currency and Exchanges Act, 1933 | Exchange Control Regulations of the Currency and Exchanges Act, 1933 – Legal consequences of a forfeiture order issued in terms of Regulation 22B after the |
