Martin Kanjosolo v Shoprite Trading Limited and Malawi Revenue Authority

Abstract

The court reviewed the claimant’s application for summary judgment against the defendants, alleging that their defenses were evasive and amounted to an abuse of process. The dispute centers on whether certain fish products, specifically “Gendev Mackerel,” are exempt from VAT under the VAT Act. The court noted that the defendants did not deny the product’s exempt status nor provided a substantive defense, thus raising the question of whether the case warrants summary judgment. Ultimately, the court emphasized that the critical issue is whether the product qualifies as an exempt supply, which can be determined summarily, and dismissed the defendants’ defenses as potentially frivolous and an abuse of court process.