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High Court of Malawi Revenue Division - 2022 July

2 judgments
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2 judgments
July 2022
Commissioner General of Malawi Revenue Authority v Ibrahim Nathanie t/a Mwaipharma (Civil Appeal 2 of 2022) [2022] MWHCRev 2 (28 July 2022)
Where no statutory appeal exists from a special referee, judicial review is the appropriate remedy.
  • Customs and Excise Act s121 — Special Referee determinations — no implied appeal where statute silent — judicial review is the correct remedy — strict interpretation of tax statutes — refusal to convert appeal into judicial review; costs awarded.
28 July 2022
S ( On the application of Mapeto DWSM Limited) v Commissioner General of Malawi Revenue Authority (Judicial Review 4 of 2022) [2022] MWHCRev 3 (28 July 2022)
Cancellation of an industrial rebate without a hearing breached the constitutional right to fair administrative action.
  • Administrative law — Right to lawful and procedurally fair administrative action (s43 Constitution) — Legitimate expectation to be heard before withdrawal of benefits — Customs and Excise Regulations (Reg 116, Para 13) — Investigations do not substitute for administrative hearing — Certiorari to quash unlawful cancellation.
28 July 2022