The State & The Commissioner General of Malawi Revenue Authority ex parte Airtel Malawi Limited

Abstract

This case involves a judicial review of the Malawi Revenue Authority's (MRA) administrative actions concerning tax assessments against Airtel Malawi Limited. The applicant, Airtel Malawi, challenged the legality and validity of the tax assessment order issued by the MRA, arguing that it was arbitrary, ultra vires, and violated principles of natural justice. The court examined whether the MRA's actions adhered to statutory provisions and administrative law principles. Ultimately, the court ruled in favor of the applicant, declaring that the MRA's actions were unlawful and ordering a reconsideration of the assessment in accordance with due process. The judgement underscores the importance of administrative fairness, legality, and adherence to statutory procedures in tax disputes.