Siyandisa Trading (Pty) Ltd v Commissioner for the South African Revenue Services (A201/2021) [2023] ZAGPPHC 126 (26 July 2023)

begin wrapper begin container begin header begin slogan-floater end slogan-floater - About SAFLII About SAFLII - Databases Databases - Search Search - Terms of Use Terms of Use - RSS Feeds RSS Feeds end header begin main begin center # South Africa: North Gauteng High Court, Pretoria South Africa: North Gauteng High Court, Pretoria You are here: SAFLII >> Databases >> South Africa: North Gauteng High Court, Pretoria >> 2023 >> [2023] ZAGPPHC 126 | Noteup | LawCite sino index ## Siyandisa Trading (Pty) Ltd v Commissioner for the South African Revenue Services (A201/2021) [2023] ZAGPPHC 126 (26 July 2023) Siyandisa Trading (Pty) Ltd v Commissioner for the South African Revenue Services (A201/2021) [2023] ZAGPPHC 126 (26 July 2023) Download original files PDF format RTF format make_database: source=/home/saflii//raw/ZAGPPHC/Data/2023_126.html sino date 26 July 2023 REPUBLIC OF SOUTH AFRICA IN THE HIGH COURT OF SOUTH AFRICA GAUTENG DIVISION, PRETORIA CASE NO: A201/2021 (1)    REPORTABLE: YES/NO (2)    OF INTEREST TO OTHER JUDGES: NO (3)    REVISED: NO Date:  26 July 2023 In the matter between: SIYANDISA TRADING (PTY) LTD                                      APPLICANT and THE COMMISSIONER FOR THE SOUTH AFRICAN REVENUE SERVICES                                                       RESPONDENT JUDGMENT Van der Schyff J (Mbongwe J et Leso AJ concurring) [1] The applicant, the appellant in the proceedings before the Full Court, seeks leave to appeal the judgment and order handed down by this court on 17 February 2023. The applicant initially approached the Supreme Court of Appeal for special leave as provided for in s 17(3) read with s 16(1)(b) of the Superior Courts Act 10 of 2013 . The applicant’s attention was subsequently drawn to the decision in National Credit Regulator v Lewis Stores (Pty) Ltd and Another [1] where the Supreme Court of Appeal (SCA) held that a High Court hearing an appeal from an administrative tribunal sits as a court of first instance, irrespective as to whether the court was constituted by one judge or a Full Court. In these circumstances, good cause is shown for the delay in filing a notice for leave to appeal to this court. [2] It is trite by now that s 17(1) of the Superior Courts Act, raised the threshold to grant a party leave to appeal. Leave to appeal may only be granted if the court is of the opinion that the applicant has a reasonable prospect of success on appeal. In this regard, the SCA held in MEC for Health, Eastern Cape v Mkhita and Another [2] that: ‘ A mere possibility of success, an arguable case or one that is not hopeless, is not enough. There must be a sound, rational basis to conclude that there is a reasonable prospect of success on appeal’. [3]         The reasons for the Full Court’s order are set out in the written judgment and will not be repeated. The findings made accord with the evidence led, or the lack thereof. Leave to appeal is not granted on the arguments raised but when the evidence on record supports the submissions made. [4]         Leave to appeal ought not to be granted lightly, and courts should exercise caution in deciding whether leave to appeal is to be granted. ORDER In the result, the following order is granted: 1. The late filing of the application for leave to appeal with this court is condoned. 2. The application for leave to appeal to the Supreme Court of Appeal is dismissed with costs. E van der Schyff Judge of the High Court I agree M Mbongwe Judge of the High Court I agree M Leso Acting Judge of the High Court Delivered:  This judgement is handed down electronically by uploading it to the electronic file of this matter on CaseLines. As a courtesy gesture, it will be sent to the parties/their legal representatives by email. For the applicant:                                       Adv. M. C. Maritz SC With:                                                          Adv. J. Truter Instructed by:                                             COEZYN HERTZOG & HORAK For the respondent:                                   Adv. T. Tijana Instructed by:                                             State Attorney, Pretoria Date of the hearing:                      21 July 2023 Date of judgment:                         26 July 2023 [1] 2020 (2) SA 390 (SCA). [2] [2016] ZASCA 176 (25 November 2016) at para [16] – [17]. sino noindex make_database footer start