Azimio la Umoja leader Raila Odinga led a team of civil society and activists to reject the Finance Act and pleaded with judges not to be intimidated by the Executive.
Others who made a case against President William Ruto's new taxes were the Law Society of Kenya while the Attorney General led government defence supported by Treasury Cabinet Secretary Njuguna Ndungu, National Assembly, Senate, and the Kenya Revenue Authority. They accused the petitioners of turning a political contest into a legal battle.