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Supreme Court
Z.S. (PRIVATE) LIMITED v ZIMBABWE REVENUE AUTHORITY
Judgment No. SC 165/20
Case Details
Court
Supreme Court
Date
11 September 2020
Citation
Judgment No. SC 165/20
Neutral Citation
[2020] ZWSC 165
Judgment No.
SC 165/20
Outcome
unknown
Case Type
Appeal
Bench
Presiding
MAVANGIRA JA
Full Bench
MAVANGIRA JABHUNU JACHITAKUNYE JA
Areas of Law
Tax LawCivil Procedure
Keywords
VATObjectionAppealCostsFiscal Appeals Court
Tags
Value Added TaxTax ProcedureAppeal
legislation
Statutes Cited
- Value Added Tax Act
- Value Added Tax Act
- Fiscal Appeals Court Act
ai analysis
Case Summary
Key Issues
- {"issue_text":"Whether the appellant was entitled to appeal directly to the Fiscal Appeals Court without first objecting to the respondent's directive","issue_type":"procedural","dispositive":"yes","related_facts":"Appellant appealed without objecting to the directive in the 30 December 2016 letter"}
- {"issue_text":"Whether costs should be awarded in this matter","issue_type":"law","dispositive":"yes","related_facts":"The appeal was procedurally improper but not frivolous"}
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background
Facts of the Case
Background
The appellant objected to VAT assessments, and the respondent allowed the objection but directed the appellant to account for VAT on services offered based on open market value. Instead of objecting to this new directive, the appellant appealed directly to the Fiscal Appeals Court, which struck the appeal off the roll for being procedurally improper.
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