Si Lanka State Trading (General Corporation Limited) vs. V.V. Hettiarachchi, Secretary Tax Appeals Commission – CA WRT 330/2023-2025

In the case between Lanka State Trading (General Corporation Limited) and various respondents including officials from the Tax Appeals Commission and the Inland Revenue Department, the court addressed whether the petitioner’s writ application challenging determinations of the Tax Appeals Commission could be entertained without first exhausting alternative remedies. It was held that the application could not proceed, reaffirming the principle that judicial review, specifically through writ jurisdiction, is not available when an effective alternative remedy exists and has not been pursued. The decision relied on judicial precedents concerning the doctrine of exhaustion of alternative remedies, emphasizing that access to writ relief is subject to the obligation to first utilize other statutor