Commissioner General of Inland Revenue vs. Attune Lanka (Pvt) Ltd – CA TAX/0037/22-2024

In the case between The Commissioner General of Inland Revenue (Department of Inland Revenue) and Attune Lanka (Pvt) Ltd, the court considered whether an appeal transmitted to the Court of Appeal beyond the 14‑day period stipulated in Section 11A(2) of the Tax Appeals Commission Act was maintainable. It was determined that the appeal was not maintainable due to the delayed transmission, affirming the principle that compliance with statutory time limits is mandatory. The decision relied on the explicit language of Section 11A(2) and relevant judicial precedents, emphasizing the imperative nature of procedural requirements in tax litigation and the consequences of noncompliance, specifically that failure to adhere to the prescribed timeframe is fatal to such appeals.

Mayadunne Corea J. — T