On September 8, 2023, the Supreme Court of Kenya dismissed the petition to halt the implementation of the Finance Act, 2023.
The court directed the parties to await the Court's final determination of the substantive appeals against the Act. This followed an earlier Court of Appeal (CoA) decision on July 28 that lifted the conservatory orders, paving way for the implementation of the Act pending hearing and determination of the petition challenging its constitutionality.