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Uganda decisions
Decisions matching the current search
Nived Enterprises Limited v Uganda Revenue Authority (Miscellaneous Application 301 of 2023) [2024] UGHCCD 82 (17 May 2024)
The High Court refused an interlocutory mandatory injunction sought to restore a withholding tax exemption, finding the exemption had already been revoked before filing.
Uganda Revenue Authority v D & M Consults Limited (Miscellaneous Application 67 of 2023) [2023] UGTAT 68 (18 July 2023)
The Tax Appeals Tribunal held it could review its own temporary injunction order, but dismissed URA’s application because no new evidence or apparent error was shown.
Nived Enterprises Limited v Uganda Revenue Authority (Miscellaneous Application 59 of 2023) [2023] UGTAT 49 (19 May 2023)
The Tribunal found that the application for a second temporary injunction was an abuse of process, as a prior injunction was already in force regarding a different consignment. The applicant failed to seek variation or vacation of the first injunction or to institute contempt proceedings if the first injunction was not respected. Furthermore, the Tribunal held that the applicant had not established a prima facie case, as it had not filed an objection to the WHT assessment or the revocation of the exemption certificate, and thus there was no objection decision for the Tribunal to review. The r…
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