The Commissioner General of Inland Revenue Vs. Koggala Garments (Pvt) Ltd. – TAX/01/2008-2017

The case between Commissioner General of Inland Revenue, Department of Inland Revenue, Colombo and Koggala Garments (Pvt) Ltd. addressed whether the Court of Appeal possessed jurisdiction to entertain a “case stated” by the Commissioner General under Section 122(1) of the Inland Revenue Act No. 28 of 1979 (as amended), specifically to challenge a jurisdictional (time bar) determination by the Board of Review. It was held that the Court of Appeal’s “case stated” jurisdiction is strictly limited to issues of law arising from or relating to assessments; as the Board of Review had only decided a jurisdictional question, no right of appeal by way of case stated was available. The ruling reaffirmed the principle that statutory appellate jurisdiction is confined to the express scope prescribed by