Case details

Robin's Nest Interiors (Mauritius) Limited (Appellant) v Director General Mauritius Revenue Authority and Others (Respondents)

Case ID: JCPC 2016/0094

Jurisdiction: The Supreme Court of Mauritius

Case summary

Issue(s)
  1. Whether the decision of the First Respondent can be challenged by way of judicial review or whether the taxpayer’s remedy is limited to an appeal before the Assessment Review Committee (and thus whether the Supreme Court was correct to refuse leave on this basis)?
  2. Was the Supreme Court correct in its approach to the Appellant’s averments, and whether in light of these alternative remedies were available?
  3. Whether leave for judicial review should have been refused in relation to the Second, Third and Fourth Respondents on the basis of: (a) s. 3(2) of the Mauritius Revenue Authority Act 2004; or (b) that the complaint does not relate to their conduct?
Facts

The First Respondent issued a VAT assessment to the Appellant on the basis that the Appellant had made taxable supplies of goods and services to villa owners. That assessment was dated 20 June 2014 and related to the taxable period from July 2009 to June 2013. On 16 July 2014 the Appellant lodged a Notice of Objection with the First Respondent. In addition, on 30 July 2014 the Appellant – before it was notified of the outcome following the filing of the Notice of Objection – applied to the Supreme Court for leave to apply for judicial review of the First Respondent’s decision to make the assessment.

Prior to the hearing of the application for leave to apply for judicial review, the Appellant lodged an appeal against the assessment before the Assessment Review Committee (ARC), the statutory body charged with hearing such appeals. The Appellant’s view is that the ARC lacks jurisdiction in this matter. The Supreme Court gave a judgment refusing to grant leave to apply for judicial review because the matter was still pending before the ARC. The Appellant now appeals against that judgment to the Board.

Parties

Appellant(s)

Robin's Nest Interiors (Mauritius) Limited

Respondent(s)

Director General Mauritius Revenue Authority and Others (Respondents)

Appeal

Justices

Lord Kerr, Lord Carnwath, Lady Black

Hearing start date

13 Feb 2018

Hearing finish date

13 Feb 2018