Commissioner General of Inland Revenue vs Janashakthi Insurance Company Limited – SC APPEAL NO. 114/2019-2019

In the case between the Commissioner General of Inland Revenue, Department of Inland Revenue (and related governmental bodies) and Janashakthi Insurance PLC (formerly Janashakthi Insurance Company), the court addressed the validity of Value Added Tax (VAT) assessment notices, specifically concerning the absence of required signatures and officer designations. The central issues involved whether the Tax Appeals Commission (TAC) and the Court of Appeal correctly applied statutory provisions from the TAC Act, the VAT Act, and the Electronic Transactions Act in reviewing the legality of the assessments. It was held that the necessary statutory requirements for issuing tax assessments had not been fully considered by the lower forums, leading to the Supreme Court setting aside the previous judg