Modern Coast Courier Limited v Commissioner of Domestic Taxes (Appeal 96 of 2020) [2021] KETAT 71 (KLR) (23 November 2021) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 71
- Citation
- [2021] KETAT 71 (KLR)
- Decided
- 23 November 2021
AI Summary
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Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from a decision to confirm an assessmentCoramCatherine N. Mutava, Gabriel M. Kitenka, Abraham K. Kiprotich, Elishah N. Njeru
Holding
The Appellant’s Notice of Appeal was properly lodged and the Respondent’s Preliminary Objection is dismissed.
Facts
The Respondent assessed the Appellant for VAT totaling Kshs 2,626,444.79. The Appellant objected to the assessment and filed a Notice of Appeal, but the Respondent issued an Objection Decision confirming the assessment.
Issues
- Whether the Appellant’s Notice of Appeal was properly lodged
- Whether the Appellant’s Objection Notice was valid and complied with Section 51 of the TPA
Reasoning
The Tribunal found that the Appellant’s Objection Notice was valid and the Respondent’s Preliminary Objection on the grounds of improper filing was not sustainable.
Outcome
Appeal dismissed
Orders
- The Appellant’s Notice of Appeal is upheld
Authorities cited
Legislation (2)
- Tax Appeals Tribunal Act, 2013
- VAT Act
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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