Melstacorp PLC vs Commissioner General of Inland Revenue – CA WRIT/491/2022-2023

In the case between Melstacorp PLC and the Commissioner General of Inland Revenue, Department of Inland Revenue, the court addressed the issue of granting interim relief in the form of writ mandates (Certiorari and Prohibition) under Article 140 of the Constitution. It was held that, upon review of the application, pleadings, and submissions, a prima facie case existed warranting further consideration, and that preliminary objections could be entertained after any further exchange of objections or counter objections. This determination reaffirmed the principle that interim relief may be granted when the threshold of a prima facie case is met, ensuring that procedural due process is preserved. The decision relied on the procedural framework governing writ applications and the necessity of a