IN THE COURT OF APPEAL OF THE DEMOCRATIC SOCIALIST REPUBLIC OF SRI LANKA In the matter of an application under and in terms of Article 140 of the Constitution for a mandate in the nature of a Writ of Mandamus of the Democratic Socialist Republic of Sri Lanka.

Mohamed Jaffer Mohamed Yoosuf alias Mohamed Yoosuf Mohamed Jaffer, No. 43/C, Allen Avenue, Dehiwela and carrying on business as a sole proprietor under the name and style of “Nisha Garments”

at No. 12 ‰, Biyagama Road, Peliyagoda.

Petitioner C.A. (Writ) Application No: 0102/2014 Vs.

Mallika Samarasekera, Commissioner-General of Inland Revenue, Department of Inland Revenue, Sir Chittampalam A. Gardiner Mawatha, Colombo 2.

Respondent AND THEREAFTER Mohamed Jaffer Mohamed Yoosuf alias Mohamed Yoosuf Mohamed Jaffer, No. 43/C, Allen Avenue, Dehiwela and carrying on business as a sole proprietor under the name and style of “Nisha Garments”

at No. 12 ‰, Biyagama Road, Peliyagoda.

Petitioner Vs.

Kalyani Dahanayake, Commissioner-General of Inland Revenue, Department of Inland Revenue, Sir Chittampalam A. Gardiner Mawatha, Colombo 2.

Respondent AND THEREAFTER Mohamed Jaffer Mohamed Yoosuf alias Mohamed Yoosuf Mohamed Jaffer, No. 43/C, Allen Avenue, Dehiwela and carrying on business as a sole proprietor under the name and style of “Nisha Garments”

at No. 12 ‰, Biyagama Road, Peliyagoda.

Petitioner Vs.

Ivan Dissanayake, Commissioner-General of Inland Revenue, Department of Inland Revenue, Sir Chittampalam A. Gardiner Mawatha, Colombo 2.

Respondent AND THEREAFTER Mohamed Jaffer Mohamed Yoosuf alias Mohamed Yoosuf Mohamed Jaffer, No. 43/C, Allen Avenue, Dehiwela and carrying on business as a sole proprietor under the name and style of “Nisha Garments”

at No. 12 ‰, Biyagama Road, Peliyagoda.

Petitioner Vs.

Nadun Guruge, Commissioner-General of Inland Revenue, Department of Inland Revenue, Sir Chittampalam A. Gardiner Mawatha, Colombo 2.

Respondent AND THEREAFTER Mohamed Jaffer Mohamed Yoosuf alias Mohamed Yoosuf Mohamed Jaffer, No. 43/C, Allen Avenue, Dehiwela and carrying on business as a sole proprietor under the name and style of “Nisha Garments”

at No. 12 ‰, Biyagama Road, Peliyagoda.

Petitioner Vs.

H M W C Bandara, Commissioner-General of Inland Revenue, Department of Inland Revenue, Sir Chittampalam A. Gardiner Mawatha, Colombo 2.

Respondent AND NOW Mohamed Jaffer Mohamed Yoosuf alias Mohamed Yoosuf Mohamed Jaffer, No. 43/C, Allen Avenue, Dehiwela and carrying on business as a sole proprietor under the name and style of “Nisha Garments”

at No. 12 ‰, Biyagama Road, Peliyagoda.

Petitioner Vs.

Ranjith Happuarachchi, Commissioner-General of Inland Revenue, Department of Inland Revenue, Sir Chittampalam A. Gardiner Mawatha, Colombo 2 Respondent Before : P. Kirtisinghe J &

R. Gurusinghe J Counsel : Dr Shivaji Felix with Nivantha Satharasinghe For the Petitioner N. Wigneswaran, DSG, with Suranga Wimalasena, DSG, For the Respondent.

Argued on : 03.08.2023 Decided on : 12.09.2023 R. Gurusinghe J The Petitioner in this application is seeking the following reliefs among other reliefs;

a. Writ of Mandamus directing the respondent to make payment to the petitioner in the form of a GST refund, lawfully due to the petitioner for the months of April, May, June, and July 2002 in a total sum of Rs. 47,267,963.30.

b. A writ of Mandamus directing the respondent to make payment to the petitioner in the form of GST refund, lawfully due to him for the months of April, May, June and July 2002, in a sum of Rs. 12,054,948.00 together with the interest due and computed thereon from the respective due dates of the said refund in 2002 up to

31.12.2003 subject to any appropriate terms/conditions.

Facts in brief The petitioner carries on business of manufacturing garments for export under the name and style of “Nisha Garments”. Nisha Garments has been registered under the Goods and Services Tax at No. 34 of 1996 (hereinafter referred to as the GST Act) and has been assigned the GST registration No.

643182165-5000.

The petitioner has submitte