Akila Engineering Pvt. Ltd vs Commissioner-General of Inland Revenue – CA WRIT APPLICATION NO. 0170/2023-2023

In the case between Akila Engineering Pvt. Ltd. and the Commissioner-General of Inland Revenue, Department of Inland Revenue, and the Hon. Attorney-General of the Attorney-General’s Department, the court addressed the application for a Writ of Certiorari under Article 140 of the Constitution, contesting decisions and actions related to Inland Revenue procedures. It was determined that a prima facie case was established, warranting further inquiry into the claims presented. The principle reaffirmed is that judicial review may be engaged where a substantial question is raised against the actions of public authorities, and procedural fairness must be observed. The decision was based on the examination of the parties’ submissions and the absence of respondent submissions, with direction that n