Distilleries Company of Sri Lanka PLC vs Commissioner General of Inland Revenue – CA WRIT/492/2022-2023

In the case between Distilleries Company of Sri Lanka PLC and the Commissioner General of Inland Revenue, Department of Inland Revenue, among others, the court addressed the issuance of interim relief under Article 140 of the Constitution concerning writs of certiorari and prohibition relating to revenue matters. It was held that a prima facie case warranted legal scrutiny, thus justifying interim relief as specified in prayer (g) of the petition dated 16.12.2022. The principle reaffirmed is that interim relief may be granted when substantial questions are raised requiring further examination. This determination was based on procedural propriety, with instructions for further pleadings and communication procedures outlined.

N. Bandula Karunarathna J. — The existence of a prima facie case