Game Discount World (U) Limited v Uganda Revenue Authority
Game Discount World (U) Limited v Uganda Revenue Authority (Civil Appeal 39 of 2021) [2021] UGCommC 191 (1 December 2021)
The High Court found that the appellant's application to the Tax Appeals Tribunal was time barred. The final objection decision was communicated to the appellant on 19th December, 2019, and under section 230(2) of the East African Community Customs Management Act, 2004, the appellant had forty-five days to appeal, which elapsed on 3rd February, 2020. The application was filed on 6th March, 2020, outside the statutory period, and no application for extension of time was made. The Tribunal correctly prioritized the issue of limitation before locus standi. The respondent's statement of reasons w…
Source excerpt
- Customs Tax Assessment
- Limitation Periods
- Objection Decisions
- Administrative Review
- Locus Standi