Diwa Traders Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal 983 of 2022) [2023] KETAT 541 (KLR) (13 October 2023) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 541
- Citation
- [2023] KETAT 541 (KLR)
- Decided
- 13 October 2023
The Respondent was justifiable in rejecting the Appellant’s application for extension of time as the decision was made within statutory timelines and the Appellant presented its grounds on the same day the decision was issued.
Facts
The Appellant, Diwa Traders Limited, disputed additional assessments of VAT and Income tax by the Respondent, Commissioner of Legal Services & Board Coordination. The Appellant lodged notices of objection but was later invalidated. The Appellant then appealed the invalidation.
Issues
- Whether the Respondent’s decision rejecting the Appellant’s application for extension of time was justifiable
Reasoning
The Tribunal found that the Respondent complied with the statutory timelines and the Appellant presented its grounds on the same day the decision was issued, thus the Respondent’s decision was justifiable.
Outcome
The Appeal is unmerited and the Respondent’s decision is upheld.
Orders
- The Appeal is dismissed.
- The Respondent’s decision is upheld.
- Each party bears its own costs.
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