Mohamed Saukath Jaffer vs Commissioner-General of Inland Revenue – CA WRIT 0101/2014-2023

In the case between Mohamed Saukath Jaffer (proprietor of Jaffer Sons Garments) and the Commissioner-General of Inland Revenue, among other officials, the court addressed the entitlement of the petitioner to a GST refund under the Goods and Services Tax Act. The central issues involved the sufficiency of evidence provided for the refund—specifically whether photocopies, instead of originals, of invoices and documentation satisfied statutory requirements—and the relevance of procedural delay, given that the claim was pursued after approximately twelve years. It was held that, due to the absence of original documentation and the petitioner’s failure to comply with the statutory evidentiary requirements, combined with significant delay, the application for a writ of mandamus was dismissed wit