Krystalline Salt Ltd v Kenya Revenue Authority (Judicial Review 359 of 2018) [2019] KEHC 6939 (KLR) (Judicial Review) (10 June 2019) (Ruling)
- Court
- High Court of Kenya
- Case number
- 6939
- Citation
- [2019] KEHC 6939 (KLR)
- Decided
- 10 June 2019
AI Summary
Beta
Machine-generated — may contain errors. Not legal advice.
TypeJudicial ReviewPostureApplication for leave to apply for judicial reviewCoramIL, JM Mativo, Mokgoro, Supreme Court Justice, Wallis
Holding
The court grants leave to apply for judicial review proceedings.
Facts
Krystalline Salt Limited seeks leave to institute judicial review proceedings against Kenya Revenue Authority's decision declaring the applicant to be a payer of Ksh. 1,358,754,214 in tax allegedly due from Water Resources Management Ltd.
Issues
- Doctrine of exhaustion of administrative remedies
- Jurisdiction of the Tax Appeals Tribunal
Reasoning
The court finds that the doctrine of exhaustion does not apply due to the lack of jurisdiction of the Tax Appeals Tribunal and the violation of due process.
Outcome
Leave granted
Orders
- Grant leave to apply for judicial review proceedings
Remedies
- Quash the Respondent's decision
Authorities cited
Legislation (2)
- Fair Administrative Action Act
- Tax Procedures Act
Cases cited (4)
- Republic v NEMA
- Dr Arthur Nwankwo and Anor vs Alhaji Umaru Yaradua and Ors
- Avnit v First Rand Bank Ltd
- Koyabe & others v Minister for Home Aairs & others
Experimental AI summary generated by a language model, not a lawyer. It may contain errors or omissions and must not be relied on for legal decisions — the full judgment below is the authoritative source.
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