Y. Kasthuri Arachchi & Yashodha Enterprises (Pvt) Ltd vs Commissioner General of Inland Revenue – CA PHC NO. 144/2007-2013

In the case between Y. Kasthuri Arachchi, Yashodha Enterprises (Pvt) Ltd. (appellant) and Commissioner General of Inland Revenue, Department of Inland Revenue (respondent), the court addressed the procedural issue of whether an appeal should be entertained when the appellant failed to deposit brief fees and whether notice was duly served as required. It was held that, given the Registrar’s compliance with procedural obligations and the appellant’s absence as well as failure to deposit brief fees, the appeal could not proceed and was consequently rejected. This outcome reaffirmed the principle that strict adherence to procedural requirements, particularly regarding the deposit of fees and proper service of notice to the address supplied by a party, is essential to the maintenance of an appe