The High Court has ordered a fresh hearing in a Sh18.55 million customs dispute involving the Kenya Revenue Authority and UR Home International Kenya Ltd. The court found that questions over how KRA served appeal documents denied the company a fair opportunity to participate in the case.
Justice Rhoda Rutto set aside an August 2025 judgment that had reinstated KRA’s tax demand against the company. The judge also suspended tax recovery efforts and directed that the appeal be heard afresh, allowing UR Home to defend the earlier Tax Appeals Tribunal ruling that had been in its favour.
The dispute arose after KRA challenged the Tribunal’s October 2024 decision, which had overturned a customs review issued by the authority in August 2023.
However, the court found that KRA failed to explain why it served appeal documents through an email address different from the one officially designated by the company.
UR Home told the court it only became aware of the appeal after KRA initiated tax recovery proceedings. The company also pointed to inconsistencies in the appeal documents, including references to Alpha Taleo Capital Limited, a company unrelated to the dispute.
Although KRA argued that the appeal documents had been properly served using email addresses linked to UR Home, the court found no evidence connecting the alternative email address to the company. Justice Rutto ruled that the unexplained discrepancies were sufficient grounds to reopen the case and ensure the matter is heard with both parties fully participating.
