The State and The Malawi Revenue Authority Vs. IMRAN Meman ta Kamlisha Enterprise and Others; Judicial Review Cause No. 44 of 2014

Abstract

The case involves a judicial review application by the applicants against the Malawi Revenue Authority's decision to implement the mandatory use of Electronic Fiscal Devices (EFDs) for Value Added Tax (VAT) collection, affecting VAT operators using handwritten receipts and invoices. The applicants contended that the implementation of EFDs was fraught with irregularities that could derail their businesses. After granting a stay on the implementation and evaluating applications to amend the parties involved and the arguments presented, the court ultimately upheld the respondent's right to implement EFDs, indicating that the cost implications were beyond the judicial review's mandate.