Bashaan Construction & Supplies Company Limited v Commissioner of Domestic Taxes (Tax Appeal E052 of 2023) [2024] KETAT 433 (KLR) (22 March 2024) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 433
- Citation
- [2024] KETAT 433 (KLR)
- Decided
- 22 March 2024
AI Summary
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TypeTax AppealPostureAppeal from additional assessmentsCoramERIC NYONGESA WAFULA, EUNICE NG’ANG’A, ABRAHAM K. KIPROTICH, ELISHAH N. NJERU, MUTISO MAKAU
Holding
The Appeal is invalid and fatally defective as it falls foul of Section 13 of the Tax Appeals Tribunal Act.
Facts
Bashaan Construction & Supplies Company Limited appealed against additional VAT assessments made by the Commissioner of Domestic Taxes. The Appellant claimed the Commissioner did not review supporting documents and that the delay in filing the appeal was reasonable.
Issues
- Whether the Appeal was validly lodged
Reasoning
The Tribunal found the appeal was not filed within the thirty-day period required by Section 13(1)(b) of the Tax Appeals Tribunal Act, and thus lacked jurisdiction.
Outcome
The Appeal is struck out.
Orders
- The Appeal be and is hereby struck out.
- Each party is to bear its own costs.
Authorities cited
Legislation (3)
- Tax Appeal Tribunal Act
- VAT Act
- Kenya Revenue Authority 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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