SARS judgements

New High Court Judgments and Labour Court Judgements Delivered

The following High Court Judgments were delivered:

  1. CSARS v Matsepe (40873/20) [2022] ZAGPPHC 801 (27 October 2022): Re: Sequestration of company director’s estate at SARS’s instance – reasons for sequestration order. Read the Judgment here.
  2. CSARS v Louis Pasteur Investments (Pty) Ltd and Others (A139/21) [2022] ZAGPPHC 754 (7 October 2022): RE: Procedure and evidence: Appeal – admissibility of further evidence on appeal – proper approach – appeal against an order of costs de bonis propriis – proper approach. Read the Judgment here.

The following Labour Court Judgments were delivered:

  1. NEHAWU obo Mahole v SARS and Others (JR 2308/2018) [2022] ZALCJHB 297 (27 October 2022): Re: Labour law – appeal to the LAC: Where court of first instance mistakenly recorded the length of the delay before filing review application – whether leave should be granted. Read the judgment here.
  2. CSARS v Mashilo and Another (JS 108/18) [2022] ZALCJHB 301 (21 October 2022): Re: Procedure and evidence – Appeal: Test to be applied – admissibility of reports of commissions of enquiry as hearsay in the interests of justice – costs. Read the judgment here.
  3. NEHAWU obo Mahole v SARS and Others (JR 2308/2018) [2022] ZALCJHB 198 (29 July 2022): Re: Labour law – Review of arbitration award: Delay to pursue the review – Labour Court to consider the extent of and the reasons for the delay and prospects of success, in certain cases even prejudice and importance of the matter – absent acceptable explanation, prospects are immaterial – absent prospects, the explanation is immaterial. Read the judgment here.

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