Commissioner General of Inland Revenue vs TVS Lanka (Pvt) Limited – CA TAX/0012/2019-2023

In the case between the Commissioner General of Inland Revenue (Department of Inland Revenue) and TVS Lanka (Pvt) Limited, the court addressed whether the Court of Appeal possesses jurisdiction under Section 11A of the Tax Appeals Commission Act to adjudicate a case stated when the Tax Appeals Commission has annulled an assessment, rather than confirming, reducing, or increasing it. The holding established that the Court of Appeal retains jurisdiction to hear such a case, as Section 11A(6) provides both the alternative to remit the matter to the Commission and the authority to address determinations issued on procedural grounds, such as annulment for being time-barred. The decision reaffirmed the principle that remedies, including a case stated, remain available to challenge the Tax Appeal