Amadeus Lanka (Private) Limited v. Commissioner General of Inland Revenue – CA TAX/04/2019-2021

In the case between Amadeus Lanka (Private) Limited (Appellant) and the Commissioner General of Inland Revenue (Respondent), the court addressed whether the Tax Appeals Commission’s (TAC) determination was time-barred, whether the Value Added Tax (VAT) assessment and penalties were excessive or unreasonable, and whether the services provided qualified as “zero rated” supplies under the Value Added Tax Act No. 14 of 2002. It was held that the TAC’s determination was not time-barred since the statutory deadlines are directory rather than mandatory, that the supplies in question did not qualify for zero rating, and that there was no evidence indicating the tax assessment was excessive or arbitrary. The findings reaffirmed the principle that statutory time limits in this context do not automat