Y.Kasthuriarachchi, Yashodha Enterprises (Pvt.) Ltd vs The Commissioner General of Inland Revenue – CA PHC NO.146/2007-2013

In the case between Y. Kasthuriarachchi, Yashodha Enterprises (Pvt.) Ltd (appellant) and the Commissioner General of Inland Revenue, Department of Inland Revenue (respondent), the central issue involved the rejection of the appellant’s appeal due to non-payment of brief fees and failure to comply with procedural requirements, particularly regarding the obligation to notify the Registrar of changes of address. It was held that when notice is served to the address in the case caption, procedural compliance is satisfied. The appeal was rejected on the basis of non-payment of brief fees, reaffirming the principle that adherence to procedural rules, including proper payment of court fees and communication with the Registrar, is mandatory for maintaining an appeal. The judgment referenced proced