Toplink Solutions Ltd v Commissioner of Legal Services and Board Coordination (Miscellaneous Application E099 of 2023) [2023] KETAT 629 (KLR) (3 November 2023) (Ruling)
- Court
- Tax Appeals Tribunal
- Case number
- 629
- Citation
- [2023] KETAT 629 (KLR)
- Decided
- 3 November 2023
The Tribunal finds that the delay in filing the appeal was reasonable due to the Applicant's Managing Director being indisposed for a long period, leading to limited access to emails.
Facts
Toplink Solutions Ltd filed an objection to a Value Added Tax (VAT) assessment issued by the Commissioner of Legal Services and Board Coordination. The objection was rejected by the Commissioner 16 months later, and Toplink sought to appeal out of time.
Issues
- Reasonable cause for delay in filing an appeal
- Whether the appeal is merited
Reasoning
The Tribunal applied the principles set out in Leo Sila Mutiso v Rose Hellen Wangari Mwangi and John Kuria v Kelen Wahito, considering the length of the delay, the reason for the delay, and the chances of the appeal succeeding.
Outcome
The application for extension of time to appeal out of time is granted.
Orders
- The application for extension of time is allowed
- The Applicant is granted leave to file an appeal out of time
- The Applicant must file and serve the Notice of Appeal within 15 days
- The Respondent must file and serve its Statement of Facts within 30 days
- No orders as to costs
Remedies
- Extension of time to appeal out of time
Authorities cited
Legislation (1)
- Tax Procedures Act (TPA)
Cases cited (3)
- Leo Sila Mutiso v Rose Hellen Wangari Mwangi
- John Kuria v Kelen Wahito
- George Boniface Mbugua v Mohammed Jawayd Iqbal
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