Amadeus Lanka (Pvt) Ltd vs. Commissioner General of Inland Revenue – sllr 2021 volume 3 page 035

In the case between Amadeus Lanka (Pvt) Ltd and the Commissioner General of Inland Revenue, the court addressed whether the determination of the Tax Appeals Commission (TAC) was time barred and examined the statutory nature of time limits prescribed for such determinations, as well as whether certain services supplied by Amadeus Lanka qualified for zero rating under the Value Added Tax Act. It was held that the statutory time-limits applicable to TAC determinations are directory and not mandatory, and that the services in question did not qualify for zero rating under either section 7(1)(c) or section 7(1)(b)(vi) of the VAT Act. The assessment of VAT and the imposition of penalties were found not to be excessive, arbitrary, or unreasonable. The decision reaffirmed the principle that unless