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Alliance fuel vs SARS (High Court)

Overview

This is a summary of the Alliance Fuel (Pty) Ltd v Commissioner for the South African Revenue Service and Another (7453/2024) [2024] ZALMPPHC 90 (25 July 2024) case in which the Court was tasked with assessing whether SARS’ refusal to furnish a taxpayer with copies of the ex-parte applications used to obtain a warrant was lawful.
AuthorSAICA (Nomvula Masehla: Project Director)
DivisionTax
Keywords
Alliance fuel
SARS
ex-parte application
Categories
Tax
Date9 October 2024
File