Dachi Limited v Commissioner Domestic Taxes (Tax Appeal 108 of 2023) [2024] KETAT 754 (KLR) (9 May 2024) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 754
- Citation
- [2024] KETAT 754 (KLR)
- Decided
- 9 May 2024
AI Summary
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TypeTax AppealPostureAppeal from additional VAT assessmentsCoramGRACE MUKUHA, DR. WALTER ONGETI, GLORIA A. OGAGA, DR. ERICK KOMOLO, JEPHTHAH NJAGI
Holding
The Appeal is incompetent and the Tribunal strikes it out.
Facts
Dachi Limited appealed against additional VAT assessments issued by the Commissioner Domestic Taxes for the period July 2022. The Appellant lodged an objection and later filed a Notice of Appeal.
Issues
- Whether the Notice of Appeal was competently lodged within the prescribed time frame
Reasoning
The Tribunal found the Appeal was lodged beyond the 30-day statutory period and did not seek leave to file out of time. It cited TAT Appeal No. 1321 of 2022 CKL Africa Limited v Commissioner of Domestic Taxes.
Outcome
The Appeal is struck out.
Orders
- The Appeal be and is hereby struck out.
- Each party bears its own costs.
Authorities cited
Legislation (2)
- Tax Appeals Tribunal Act
- Tax Procedures Act
Cases cited (1)
- TAT Appeal No. 1321 of 2022 CKL Africa Limited v Commissioner of Domestic Taxes
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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