judgement of 06 September 2022 in the case between Dankie Oupa Delwery CC (the applicant) versus the Commission for Sars.
The judgement related to whether the applicant determined that:
- The physical address is a requirement for a valid tax invoice in terms of Note 6(d) in Part 6 of Schedule No.6 (Refunds and Rebates of Excise Duties, Fuel Levy and Environmental Levy) to the Customs and Excise Act, 1964 read with Section 75(1C) (Specific rebates, drawbacks and refunds of duty) of the Act, 1964.
- The applicant’s record-keeping was insufficient;
- It did not act irregularly in failing to allow the applicant the opportunity to prove that the fuel was appropriately used within 30 days of demand;
- The applicant’s logbooks were legally not compliant, or they contained insufficient details regarding the usage of fuel for eligible purchase; and
- There were no exceptional circumstances for the Court to depart from the general rule in Section 8(1)(c) of the Promotion of Administrative Justice Act, 2000 (PAJA).
The relief sought by the applicant was to set aside the Commissioner’s decisions as stated above.
In respect of the physical address requirement, the court found that the meaning of address in the relevant Notes to the Act refers to the physical or postal address of the purchaser, or both thereof.
The judgement is accessible at: