WTL Automobiles (Pvt) Limited vs. Nadun Guruge et al. – CA WRIT/0014/2020-2022

In the case between WTL Automobiles (Pvt) Limited and others (petitioners) and the Commissioner General of Inland Revenue and others (respondents), the Supreme Court addressed the issue of whether leave to appeal should be granted against a prior Court of Appeal judgment that upheld the imposition of Economic Service Charge (ESC) on the petitioners for the assessment year 2016/2017. It was held that no substantial questions of law arose from the petitioners’ application to warrant the grant of leave to appeal. The decision reaffirmed the principle that appellate intervention is contingent upon the presence of significant legal issues, emphasizing procedural rigor in the appellate process. The judgment relied on an evaluation of motions, affidavits, submissions, and the prior record, unders