Mohamed Jaffer Mohamed Yoosuf vs Commissioner-General of Inland Revenue – 0102/2014-2023

In the case between Mohamed Jaffer Mohamed Yoosuf (operating as “Nisha Garments”) and the Commissioners-General of Inland Revenue, the court addressed the entitlement of the petitioner to a GST refund for the months of April to July 2002 under the GST Act, despite failing to produce original invoices and the required documentation. It was held that the application for a Writ of Mandamus could not be entertained due to lack of substantiation for the claimed refunds and excessive delay of approximately 12 years in filing the application. The decision reaffirmed the principle that claimants must strictly comply with statutory and evidentiary requirements, and that unreasonable delay (laches) may bar relief. The findings relied on Sections 22, 58, and 59 of the GST Act and pertinent case law,