SUMMARY This matter concerns the Commissioner’s (the First Respondent) award finding that the dismissal of Cecilia Senatsi, the Third Respondent, by Tsebo Outsourcing Group, the Applicant, was substantively and procedurally unfair, ordering her reinstatement. The Applicant sought an order setting aside the award. The Third Respondent was employed by the Applicant as an Assistant Catering
BACKGROUND In May 2014, the South African Revenue Service (“SARS”) audited a taxpayer (the appellant) and assessments were raised against the taxpayer in or during December 2014. The taxpayer lodged an objection against these assessments on 5 June 2015, despite the fact that the taxpayer was obliged to lodge said objection within 30 (Thirty) business