Commissioner General of Inland Revenue vs. M/S Lanka Marine Services – CA TAX 06/2014-2023

In the case between the Commissioner General of Inland Revenue (Appellant) and M/S Lanka Marine Services (Respondent), the court addressed whether the Court of Appeal has jurisdiction to consider a preliminary objection regarding a time bar on assessment under Section 11(A)(6) of the Tax Appeals Commission Act. The court held that such jurisdiction exists, reaffirming the principle that questions of law arising on a “case stated” may include jurisdictional objections such as time bars, and are properly within the scope of appellate judicial review. This decision relied on statutory interpretation and previously established case law, including Commissioner General of Inland Revenue vs. Koggala Garments, emphasizing that courts have the authority to address threshold legal objections even if