The beverage company had argued that although it was ready to submit its appeal documents on April 5, 2025, the Judiciary’s online Case Management System (JOT e-CMS) malfunctioned from April 5 to April 9, preventing electronic filing
Dodoma. The Court of Appeal has granted Coca-Cola Kwanza Limited a 14-day extension to file its record of appeal in a tax dispute against the Tanzania Revenue Authority (TRA), after the company cited technical glitches in the judiciary’s electronic filing system.
The ruling, delivered on September 3, 2025, by Justice B.M.A. Sehel, centered on Coca-Cola Kwanza’s application to challenge a decision of the Tax Revenue Appeals Tribunal (TRAT) in Tax Appeal No. 55 of 2023.
The beverage company had argued that although it was ready to submit its appeal documents on April 5, 2025, the Judiciary’s online Case Management System (JOT e-CMS) malfunctioned from April 5 to April 9, preventing electronic filing.
Efforts to file manually at the Dar es Salaam sub-registry also failed as court officers were in Dodoma for the inauguration of the Judiciary Square.
Appearing for the company, advocates Wilson Mukebezi and Mahmoud Mwangia told the court that Coca-Cola Kwanza had acted diligently and that the delay was technical and beyond its control.
On the other hand, Principal State Attorney Consolata Andrew, representing TRA, opposed the application. She argued that the affidavits filed by the company were inconsistent and failed to account properly for the delay.
She also contended that JOT e-CMS was not designed to handle appeals from TRAT, rendering the technical delay claim irrelevant.
In his ruling, Justice Sehel found that the applicant had accounted for each day of the delay and demonstrated diligence in pursuing the appeal.
He ruled that the malfunction of the e-CMS and the absence of registry staff amounted to a “technical delay,” which constituted good cause for an extension.
“I am satisfied that the applicant has shown good cause warranting the extension of time,” Justice Sehel said, granting Coca-Cola Kwanza 14 days to file its appeal. Costs will be determined by the outcome of the main appeal.
The case now sets the stage for another round in the long-running tax dispute between one of Tanzania’s largest beverage companies and the revenue authority, a battle closely watched by the corporate sector for its implications on tax administration and compliance.
