The State v The Commissioner General of the Malawi Revenue Authority; ex parte Airtel Malawi Limited, Judicial Review Case No. 33 of 2015.

Abstract

This High Court judicial review concerned MRA’s attempt to collect non‑resident tax purportedly arising in connection with Airtel Malawi Ltd. Airtel challenged the decision as ultra vires, arguing MRA misapplied the Taxation Act and conflated a company with its shareholder, Zain International BV. The Court framed the preliminary issue as whether judicial review was available given alternative remedies in the tax‑appeal system. Noting Airtel had initiated proceedings before the Special Tax Arbitrator and even appealed a procedural ruling from June 2015, the Court held that the appeal mechanisms had not been fully exhausted. On that basis, the Originating Motion for judicial review was dismissed with costs, without reaching the merits of the tax assessment or jurisdictional arguments.