Janashakthi Insurance PLC vs. Commissioner General of Inland Revenue – sllr 2020 volume 2 page 387

In the case between Janashakthi Insurance PLC and the Commissioner General of Inland Revenue, the Supreme Court addressed the issue of whether the Tax Appeals Commission (TAC) and the Court of Appeal had fulfilled their statutory obligations in considering and stating all questions of law raised in connection with a VAT assessment dispute. The decision established that the TAC must independently assess and state the pertinent questions of law rather than simply adopting those put forward by the parties, and that the Court of Appeal is required to consider and answer every question framed that may affect the assessment. The Court set aside the prior judgment of the Court of Appeal, which had addressed only a portion of the questions, and directed the Court to address all relevant questions