The State Vs. Commissioner General of Malawi Revenue Authority. Ex-Parte; Ginners African Limited.

Abstract

The case revolves around an application for judicial review filed by Ginners African Limited against the Commissioner General of the Malawi Revenue Authority. The applicant contested a penalty of K4, 378,420.00 imposed by the Respondent without giving the applicant an opportunity to be heard. The court evaluated the fairness of the decision-making process, emphasizing that judicial review focuses on the fairness of the treatment by the authority rather than the merits of the case. Ultimately, the court found the respondent's decision to be wednesbury unreasonable and quashed the penalty, allowing the applicant to bear the costs of the application.