In an unreported decision, Jen-Chih Huang and 13
others v Commissioner of SARS and others with case number:
SARS 4/2013 and dated 18 November 2013 ("the Unreported
Judgement"), Tuchten J of the North Gauteng High Court handed
down an important judgment in relation to information and
documentation obtained by the South African Revenue Service
("SARS") in terms of Part D of the Tax Administration Act
No. 28 of 2011 ("the TAA").
The UnreportedJudgment concerned an inquiry in terms of Part C
of the TAA that had been convened to begin on 11 November 2013 and
which had been preceded by a successful application by SARS for a
search and seizure warrant. Prior to the commencement of the
inquiry but after the search and seizure had been carried out, the
applicants in the Unreported Judgement brought an application to
have the granting of the search and seizure warrant reconsidered
("the reconsideration application"). Pending the outcome
of the reconsideration application, the
