Lebon & Ors v Lebon & Ors (576) [2023] SCSC 576 (27 July 2023)

Lebon & Ors v Lebon & Ors (576) [2023] SCSC 576 (27 July 2023)

The court held that the respondent followed lawful procedures in issuing the VAT assessment and the applicant was afforded fair administrative action.

Source-derived case information.

Citation
[2023] SCSC 576
Parties
Applicant: John Mwangi; Respondent: Kenya Revenue Authority
Court
Supreme Court
Jurisdiction
Seychelles
Case Number
576
Procedural Posture
Judicial Review / Ruling
Outcome
Application dismissed
Legal Topics
VAT Assessment, Administrative Action
Source Language
en
Tax Law VAT Assessment Administrative Action

Source-derived case record

Summary, issues, holding and outcome

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Parties

John Mwangi

Applicant

Kenya Revenue Authority

Respondent

Procedural Posture

Judicial Review / Ruling

Legal Issues

  1. 1 Whether the VAT assessment issued by the respondent was lawful
  2. 2 Whether the applicant was afforded fair administrative action

Ratio Decidendi

The court held that the respondent followed lawful procedures in issuing the VAT assessment and the applicant was afforded fair administrative action.

Court Disposition

Application dismissed

Orders

  • The VAT assessment stands
  • No order as to costs