February 24, 2023

Follow due process, yes – but be reasonable!

Condonation for the late filing of legal documentation depends on whether the interests of justice will be served by the court granting such condonation In taxpayer  M v CSARS (Case Number VAT1826) heard by the Gauteng Tax court, Windell, J handed down an important decision regarding the validity of a default notice (and the resultant impact on the default judgment application) and the application of judicial precedent to the facts under consideration for condoning an application for the late filing of court documents. This article sets out the facts before the court and the applicable legal principles considered by the […]
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