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.
2026 | |||
Date of Delivery | Parties Involved | Applicable Legislation | Keywords |
5 March 2026 | See media summary | Tax Administration Act, 2011 | Tax Law – general anti-avoidance rule (GAAR) under Income Tax Act 58 of 1962 (ITA) – appeal against GAAR assessment – statement of grounds for opposing appeal (rule 31 statement) in terms of rule 31 of rules promulgated under Tax Administration Act 28 of 2011 (TAA rules) – modification and amendment of GAAR assessment in rule 31 statement – irregular step application under uniform rule 30 by taxpayer in respect of rule 31 statement – whether modification and amendment authorised under section 80J(4) of ITA or TAA rule 31(3). |
27 February 2026 | CSARS v Mining Pressure Systems (Pty) Ltd (565/2023) See media summary | Customs and Excise Act, 1964 | Customs and Excise Act 91 of 1964 – tariff determination – classification of goods for the purposes of customs duty – imported seamless carbon steel pipes – whether the tariff heading 7304.39.35 or the tariff heading 7304.19.90 is the most appropriate classification. |
24 February 2026 | Baseline Civil Contractors (Pty) Ltd v CSARS (893/2024) See media summary | Income Tax Act, 1962 Tax Administration Act, 2011 | Tax Law – appeal against disallowance of objection to additional income tax assessment in terms of the Income Tax Act 58 of 1962 and Tax Administration Act 28 of 2011 – Taxpayer pleading a new ground of appeal in the statement filed in terms of rule 32 of the Tax Court Rules (rule 32 statement) – whether on the correct interpretation of Tax Court Rule 32(3) the new ground of appeal in the rule 32 statement is permissible – appeal dismissed. |
6 February 2026 | See media summary | Superior Courts Act, 2013 | Practice and procedure – s 17(2)(f) of the Superior Courts Act 10 of 2013 – referral of decision refusing special leave to appeal to the court for reconsideration and, if necessary, variation – reconsideration competent only in circumstances where a grave failure of justice would otherwise result or administration of justice may be brought into disrepute – threshold not met – application dismissed. |
