High Court - 2023

84 judgments

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84 judgments
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December 2023
29 December 2023
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11 May 2023
SUMMARY Tax law: Registration of a company as a VAT vendor in terms of Value Added Tax Act no.9 of 2001-The reckoning of the period in which a vendor must be registered as a VAT vendor in terms of section 17(1) (b) of the Value Added Tax Act- The appellant applying to be registered as a vendor before making taxable supplies – The Commissioner General having approved application for registration and fixing the effective date and later modifying it to coincide with the period when the appellant began making taxable supplies- The appellant claiming credit for input tax in respect of the period prior to its rendering taxable supplies- the respondent rejecting the appellant’s application for credit- The appellant noting an appeal before the Revenue Appeals Tribunal- The appeal having been unsuccessful, the appellant further appealed to the High Court- Held, in agreement with the Revenue Appeals Tribunal, that the appellant was not required to apply for registration before rendering taxable supplies and that the Commissioner General is empowered to reassign the effective date of registration having earlier registered the appellant before it could render taxable supplies- The appeal accordingly dismissed with costs.
4 May 2023
SUMMARY CIVIL PRACTICE: The point of lack of jurisdiction of the court being raised for the first time in the heads of argument- propriety thereof- Held, lack of jurisdiction goes to the core of the court’s competency to hear the matter, and therefore it can be raised at any point, even for the first time on appeal.
4 May 2023