Kider Mohomed Shihabdeen Ayesha vs. The Commissioner General, Department of Inland Revenue – CA Writ 312/2020-2024

The case between Kider Mohomed Shihabdeen Ayesha (Petitioner) and the Commissioner General of the Department of Inland Revenue and others (Respondents) addressed whether tax notices, additional assessments, and seizure notices issued under the Inland Revenue Act were illegal or arbitrary, and whether a Writ of Certiorari could be granted despite the Petitioner’s alleged failure to appeal or pay taxes duly. It was held that the respondents’ actions conformed with the Inland Revenue Act, and the petition was dismissed, reiterating the principle that statutory compliance in tax administration precludes judicial intervention through writ proceedings in the absence of procedural violations. This decision relied on statutory interpretation and relevant legal authorities, reinforcing the finality