Kenya Revenue Authority v Krish Commodities Limited
The bottom line
#KRA lost its bid to file a late appeal because it failed to explain a one-year delay.
What this practically means
#The Supreme Court rejected KRA's request to extend time for filing an appeal. KRA waited a year after filing a Notice of Appeal to seek an extension, blaming the delay on waiting for typed court proceedings. The Court said each delay must be explained fully—getting typed proceedings isn't an automatic excuse. KRA also failed to attach a required certificate of delay and didn't explain why it waited an extra month after receiving the proceedings. The application was dismissed with costs.
Executive summary
#Questions the Court framed
#The issues the Court set itself to decide, in its own words.
- 1.Whether this Court should extend time?
Key legal issues
#Whether the Court should extend time for filing the appeal.
The Court declined to extend time because the Applicant failed to satisfactorily explain the one-year delay, did not attach a certificate of delay, did not pursue the procedure under Rule 33(6) of the Supreme Court Rules, and did not explain the one-month delay after receiving typed proceedings.
The Court applied the principles from Nicholas Kiptoo Arap Korir Salat v IEBC & 7 others, noting that extension of time is an equitable remedy not a right. The Applicant filed a Notice of Appeal on 5th July 2018 but did not file the appeal within 30 days. The typed proceedings were certified on 2nd July 2019, but no certificate of delay was attached. Even assuming the proceedings were ready on that date, the application was filed a month later on 2nd August 2019 without explanation. The Applicant also failed to use Rule 33(6) which allows filing a supplementary record within 15 days without leave. The Court found the delay inordinate and unexplained.
Legal principles established
#- Extension of time is an equitable remedy, not a right—the applicant must fully explain every part of the delay.
- Getting typed court proceedings is not an automatic excuse for delay; each case is judged on its own facts.
- An applicant who files a Notice of Appeal should file the appeal using available documents as a sign of diligence.
- Failing to attach a certificate of delay weakens the application for extension of time.
- Courts expect applicants to use procedural rules (like filing a supplementary record later) instead of waiting for all documents.
Court orders
#- 1.The Notice of Motion dated 2nd August, 2019 be and is hereby disallowed.
- 2.The Applicant shall bear the costs of the Respondent.
The bench
#One judgment of the whole court — no separate or dissenting opinions.
- On appeal from
- Court of Appeal of Kenya
- Civil Appeal No. 67 of 2017
- Jurisdiction invoked
- Article 163(4)(a) of the Constitution of Kenya
Relief refused
#Leave to extend the time limited for filing of the Petition of Appeal
The Applicant has not satisfactorily explained the inordinate delay of one year to warrant exercise of this Court's discretion to enlarge time.
Costs
The Applicant shall bear the costs of the Respondent.
Quotable passages
#Verbatim from the judgment, each located to the page it appears on in the official PDF — so these can be cited and checked directly.
it is our finding that the Applicant has not satisfactorily explained the inordinate delay of one year to warrant exercise of this Court's discretion to enlarge time.
a ground of delay of getting typed proceedings is not a prima facie panacea for a case of delay whenever it is pleaded. Each case has to be determined on its own merit and all relevant circumstances considered
the Applicant ought to have filed the Appeal and the record with the documents that were available as a sign of diligence, then later seek leave of this Court to file the supplementary record out of time.
The Notice of Motion dated 2nd August, 2019 be and is hereby disallowed.
The Applicant shall bear the costs of the Respondent.
Key timeline
#Practical implications
#Explain all delay periods
When seeking extension of time, you must account for every day of delay. A bare statement that proceedings were pending is insufficient. Attach a certificate of delay, and if you have partial documents, file the appeal with what you have and seek leave to supplement later. Failure to do so risks dismissal with costs.
Challenge government delays
If KRA or any government agency tries to extend deadlines without proper explanation, you can oppose it. The Supreme Court expects full justification, especially when the other party will suffer costs or prejudice. Keep records of all communications and deadlines to counter any vague delay excuses.
Know your appeal deadlines
If you lose a case and wish to appeal, act quickly. File the Notice of Appeal within 14 days and the full appeal within 30 days. If you must wait for typed proceedings, ask the court registrar for a certificate of delay and file the appeal with the documents you have. Do not assume waiting is acceptable.
Frequently asked questions
#Can I get an extension of time to file an appeal in Kenya if I was waiting for typed proceedings?+
Not automatically. The Supreme Court has ruled that waiting for typed proceedings is not a blanket excuse. You must explain why you couldn't file the appeal using available documents and attach a certificate of delay from the court registry. Each case is judged individually.
What happens if I miss the appeal deadline in Kenya?+
You can apply to court for extension of time, but you must fully explain the entire delay period. The court may reject the application if you don't account for every day, especially if you waited extra months after receiving documents. The other side can also oppose and seek costs.
What is a certificate of delay in Kenyan appeals?+
It is a formal document from the court's executive officer confirming that typed proceedings were not ready on time. If you don't attach it when applying for extension, the court may assume the delay was your fault. Always obtain and file it with your application.
What did the Supreme Court decide in KRA v Krish Commodities Limited?+
The Supreme Court dismissed KRA's application for extension of time to appeal. KRA had waited a year without filing its appeal, blamed the delay on getting typed proceedings, but failed to explain an extra month after receiving them. The Court said each delay must be explained and KRA didn't meet that standard.
Later judgments citing this (2)
#Judgments in the corpus that rely on this one. Where the Court said how it treated the authority, that is shown.
- Republic v County Government of Kakamega; Omoro (Exparte); Wanzala (Applicant) (Environment and Land Judicial Review Case E002 of 2021) [2022] KEELC 3337 (KLR)[2022] KEELC 3337 (KLR)31 May 2022
- Michael Njuguna Njoroge v Ruth Wanjiku Kamau & 2 others [2020] KECA 651 (KLR)[2020] KECA 651 (KLR)22 May 2020applied
Cite this brief
#Cite this brief
Caselaw, "Kenya Revenue Authority v Krish Commodities Limited", Case Analysis (2020). Civil Application 23 of 2019. Source: https://new.kenyalaw.orghttps://new.kenyalaw.org/akn/ke/judgment/kesc/2020/60/eng@2020-01-23
Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.