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Harare High Court
Linda Shoes (Pvt) Ltd v Zimbabwe Revenue Authority
HH 356-21
Case Details
Court
Harare High Court
Date
8 July 2021
Citation
HH 356-21
Neutral Citation
[2021] ZWHH 356
Outcome
unknown
Case Type
Appeal
Bench
Presiding
ZIYAMBI AJ
Full Bench
ZIYAMBI AJ
Areas of Law
Tax LawAdministrative Law
Keywords
Value Added TaxAssessment validityJurisdictionProcedural compliance
Tags
VAT assessmentFiscal Appeal CourtJurisdictional challenge
legislation
Statutes Cited
- Value Added Tax Act
- Value Added Tax Act
- Value Added Tax Act
- Fiscal Appeal Court Act
ai analysis
Case Summary
Key Issues
- {"issue_text":"Whether there is a valid appeal before the court based on a valid assessment","issue_type":"procedural","dispositive":"yes","related_facts":"The letter of 12 March 2020 did not comply with section 31(5) and (6)"}
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background
Facts of the Case
Background
The appellant, Linda Shoes (Pvt) Ltd, sold property and paid capital gains tax. The respondent (ZIMRA) subsequently issued a letter claiming VAT liability of ZWL12,302,838.43. The appellant paid under protest and objected. The objection was disallowed, leading to this appeal. The respondent raised a preliminary point that no valid assessment existed for appeal.
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