SARS and the SAPS investigated the respondents for suspected tax offences, VAT fraud and money laundering. Search and seizure warrants were issued under sections 20 and 21 of the Criminal Procedure Act 51 of 1977 for various residential and business premises linked to the respondents. Although the supporting affidavits detailed the suspected offences, the warrants themselves did not specify the offences or the nature of the investigation. The respondents challenged the validity of the Cape Town warrants in the High Court, arguing that the omission rendered them invalid and that the magistrates had failed to apply their minds. The High Court and later the Supreme Court of Appeal set aside the warrants on the basis that failure to specify the offence breached the intelligibility requirement. The Minister sought leave to appeal to the Constitutional Court.