Court Declines To Block New Tax Laws, Orders Accelerated Hearing

The High Court of the Federal Capital Territory, Abuja, on Monday ordered an accelerated hearing of a suit challenging the 2025 tax acts but declined to grant interim injunctive relief restraining their implementation.

The suit was filed by the Incorporated Trustees of African Initiative for Abuse Public Trustees against the Federal Republic of Nigeria and others, contesting alleged discrepancies in the new tax laws and their proposed implementation date of January 1, 2026.

Listed as respondents are the Attorney-General of the Federation, the Senate President, the Speaker of the House of Representatives and the National Assembly.

In a motion ex parte, the plaintiff sought an interim injunction restraining the Federal Government from proceeding with the implementation of the tax laws pending the determination of the substantive originating summons.

The plaintiff also requested an order abridging the time within which the defendants may file counter-affidavits to five days.

The applicant further prayed the court for leave to serve the defendants with originating and other court processes by substituted means, as well as an order directing accelerated hearing of the substantive suit.

Ruling on the application argued by the plaintiff’s counsel, Nnamdi Mba, the vacation judge, Justice Bello Kawu, granted the request for accelerated hearing and approved substituted service on the defendants.

Justice Kawu ordered that the first and second defendants be served by delivering the processes to the Office of the Attorney-General of the Federation at the Federal Ministry of Justice, Abuja, while the fourth, fifth and sixth defendants are to be served through the Office of the Clerk of the National Assembly, Three Arms Zone, Abuja.

However, the court declined to grant the interim injunction sought by the plaintiff, refusing to restrain the Federal Government and its agencies from implementing the tax laws at this stage.

The judge instead directed that all defendants be put on notice.

The case was adjourned to Wednesday, December 31, for hearing of the motion on notice.