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The review of administrative actions: An undue delay caused by SARS—Ackermans Ltd v Commissioner for the South African Revenue Services [case 16408/2013]
Authors :
van Zyl, SP
Journal Title :
SA Mercantile Law Journal
Citation :
2015 SA Merc LJ 577
Subject :
Ackermans Ltd v Commissioner for the South African Revenue Services (case 16408/2013 [20 February 2015]) - facts of the case
:
The judgment confirms that an unreasonable delay by SARS is, in principle, a procedurally unfair administrative action which is reviewable conduct in terms of s 6 of PAJA
