Siku Transport Limited Vs. Malawi Revenue Authority

Abstract

This case involves Siku Transport Limited's application for an interlocutory injunction against the Malawi Revenue Authority (MRA). The injunction was sought following the MRA's garnishment actions which resulted in the closure of the plaintiff's bank account at the National Bank of Malawi. The plaintiff argued that this action impacted their ability to conduct business and pay their employees. The ruling addresses the principles of granting interlocutory injunctions, emphasizing the balance of convenience and the requirement for the applicant to demonstrate a good arguable claim. The case illustrates the interplay between tax authority actions and the rights of taxpayers within the Malawian legal framework.