Rank Entertainment Holdings (Pvt) Limited vs. Commissioner General of Inland Revenue – CA WRIT NO: 292/2013-2025

In the Court of Appeal of the Democratic Socialist Republic of Sri Lanka, Rank Entertainment Holdings (Pvt) Limited sought a Writ of Certiorari under Article 140 of the Constitution against the Commissioner General of Inland Revenue and officials from the Department of Inland Revenue. The case challenged VAT assessments for 2007 and 2008. The petitioner, operating a casino, argued that no participation fee was charged for card room games, claiming no “supply” occurred and thus no VAT liability existed. Notices of Assessment were issued on the basis that the business constituted a taxable supply under the VAT Act. The petitioner’s registration as a VAT payer and submission of returns and payments were noted, with legal precedents emphasizing the obligation of utmost good faith in such matte