Commissioner General of Inland Revenue vs. Janashakthi Insurance PLC – CA TAX/0010/2013-2022

In the case between the Commissioner General of Inland Revenue, Department of Inland Revenue (Appellant) and Janashakthi Insurance PLC (Respondent), the court examined the authority of the Tax Appeals Commission (TAC) to annul tax assessments on the basis of unsigned or incomplete notices under section 60 of the Value Added Tax (VAT) Act, as well as the possibility of amending or substituting the original questions of law post-remand from the Supreme Court in light of section 11A(6) of the Tax Appeals Commission Act. The holding established that the questions of law originally formulated by the TAC were sufficient and directly related to the issues in dispute, and that the legal provisions did not permit post-remand amendment or substitution of these questions where existing questions adeq