WTL Automobiles (Pvt) Limited vs Nadun Guruge and others – CA WRT/0014/2020-2020

In the case between WTL Automobiles (Pvt) Limited and Indika Sampath Merenchige (petitioners) and Nadun Guruge, Commissioner General of Inland Revenue, along with additional Inland Revenue officials (respondents), the court addressed the lawfulness of assessment and tax-default notices for Economic Service Charge (ESC) liability for the assessment year 2016/17. The court held that issuance of a cheque by the petitioners after negotiation with the tax authorities amounted to a waiver of their right to dispute the assessment, and that their simultaneous initiation of writ proceedings evidenced both waiver and want of good faith. The holding reaffirmed the principle that discretionary writ relief is unavailable to those who, by conduct or omission, have waived statutory remedies or failed to