Justice Kawu stated that the court lacked the authority to stop the implementation of legislation already signed into law without concrete evidence of wrongdoing. He emphasized that the litigant failed to provide sufficient evidence to justify a restraining order. The judge noted that granting an injunction at this stage would interfere with the main suit's subject matter.
The ruling clarified that once a law is enacted, it can only be repealed by lawmakers or invalidated by a court. An ex parte application cannot be used to suspend such laws. Consequently, the Tax Act 2025 and related laws will take effect as scheduled on January 1, 2026, pending further court proceedings.
The case has been adjourned to January 9, 2026, for further hearing. The plaintiff had sought to block the implementation of the new tax laws, citing unresolved controversies. Defendants in the suit include the Federal Republic of Nigeria, the President, the Attorney General, and legislative leaders.
Though the court denied the interim injunction, it permitted substituted service of legal documents on the defendants through designated offices.
