The Commissioner General of Inland Revenue v. United Motors Lanka PLC – CA TAX/0025/2018-2022

In the case between the Commissioner General of Inland Revenue (Appellant) and United Motors Lanka PLC (Respondent), the court addressed the scope of the Court of Appeal’s jurisdiction under the Tax Appeals Commission Act regarding appeals by way of case stated on questions of law. It was determined that the right of appeal encompasses both technical and substantive questions. The findings established that the Court of Appeal is competent to decide on legal issues arising from the Tax Appeals Commission’s determinations, including those stemming from procedural objections. The decision relied on the interpretation of sections 11A(1) and 11A(6) of the TAC Act and relevant case law, establishing that the annulment of the assessment solely on procedural grounds was erroneous. The notice of as