Orient Finance PLC v. Commissioner General of Inland Revenue – CA TAX/0008/2019-2022

In the case between Orient Finance PLC (Appellant) and the Commissioner General of Inland Revenue (Respondent), the Court addressed whether the Appellant should be permitted to introduce three new questions of law (questions 11, 12, and 13) for consideration in a stated case on VAT assessment under the Value Added Tax Act. It was held that these additional questions, though not originally included among the ten submitted to the Tax Appeals Commission, may be entertained if they arise from the stated case and are material to the resolution of the dispute. The principle reaffirmed is that, pursuant to Section 11A(6) of the Tax Appeals Commission Act and relevant precedents, the Court is authorized to consider all substantial legal questions arising on the stated case, regardless of prior for