Multipurpose Distributors vs SARS – timing is everything

A summary of the Multipurpose Distributors v Commissioner, South African Revenue Service and Others (000317/2023) [2026] ZAGPPHC 90 (6 February 2026) case in which the Court had to decide whether to allow an application for a PAJA review as well as whether SARS’ request to strike out certain evidence should be granted.