Jaslex Limited v Commissioner for Legal Services Board Coordination (Tax Appeal E807 of 2025) [2025] KETAT 352 (KLR) (5 September 2025) (Ruling)
- Court
- Tax Appeals Tribunal
- Case number
- 352
- Citation
- [2025] KETAT 352 (KLR)
- Decided
- 5 September 2025
AI Summary
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Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureApplication for extension of time to file an appealCoramM Makaau, M Sichaile, B K Terer, S S Oloolchike, A Diriye
Holding
The Tribunal grants the application for extension of time and allows the appeal.
Facts
Jaslex Limited filed an application seeking an extension of time to file an appeal due to delays in receiving an objection decision and communication from the bank.
Issues
- Whether the delay in filing the appeal was due to reasonable cause
- Whether the Respondent will suffer irreparable prejudice if the application is granted
Reasoning
The Tribunal found that the delay was inordinate but explained to the satisfaction of the Tribunal. The Tribunal also found that the Respondent will not suffer irreparable prejudice.
Outcome
The Tribunal grants the application for extension of time to file the appeal.
Orders
- The Notice of Motion dated 24th July 2025 is allowed.
- The Applicant's Notice of Appeal, Memorandum of Appeal, and Statement of Facts are deemed properly filed and served upon the Respondent.
- The Respondent is at liberty to file its responses to the Appeal within 30 days of the date of the delivery of this Ruling.
- The Agency Notices dated 15th July 2025 upon the Applicant's bankers are lifted unconditionally.
Authorities cited
Legislation (1)
- Tax Appeals Tribunal (Procedure) Rules
Cases cited (3)
- Nicholas Kiptoo Arap Korir Salat vs. Independent Electoral and Boundaries Commission & 7 others [2014] e KLR
- Andrew Kariuki Njoroge vs. Paul John Kimani Civil Application No. E049 of 2022
- Edith Gichungu Koine vs. Stephen Njagi Thoithi [2014] eKLR
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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