New Flamingo Hardware & Paints Limited v Customs and Boarder Control Department (Tax Appeal E1371 of 2024) [2025] KETAT 328 (KLR) (16 October 2025) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 328
- Citation
- [2025] KETAT 328 (KLR)
- Decided
- 16 October 2025
AI Summary
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Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from a late tax assessment decisionCoramM MUTISO MAKAU, ABDULLAHI M. DIRIYE, MWESO SICHALE, BONIFACE K. TERER, OLOLCHIKE S. SPENCER
Holding
The appeal is invalidly lodged and is struck out.
Facts
The Appellant objected to a tax assessment of Kshs 2,185,468.00, but the Respondent rejected the objection on the grounds that it was lodged late. The Appellant filed an appeal but did not file an appealable decision.
Issues
- Whether the appeal is validly lodged
- Whether the Appellant discharged the burden of proof
Reasoning
The Appellant did not file an appealable decision within the required timeframe as per the Tax Appeals Tribunal Act, and thus the appeal is not valid.
Outcome
The appeal is struck out.
Orders
- The Appeal be and is hereby struck out
- Each party to bear its own costs
Authorities cited
Legislation (2)
- Tax Appeals Tribunal Act
- Kenya Revenue Authority Act
Cases cited (1)
- Aura Outlets Limited vs. Kenya Revenue Authority & another [2021] KETAT 38 (KLR)
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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