13 May 2022 – Tax Administration Act, 2011
SARSTC VAT 1826 (ADM) [2022] ZATC JHB (10 May 2022)
Whether the respondent has shown good cause for its default to timeously file the statement and whether the court should condone the late filing of the respondent’s statement in terms of Tax Court Rule 31 and direct that the appeal (against the imposition of understatement penalties) proceeds on the merits. If the failure is not condoned, whether default judgment in terms of Rule 56(1)(a), read with section 129 of the Act 28 of 2011 should be granted in favour of the applicant.
