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 mandates in the nature of a Writ of Mandamus of the Democratic Socialist Republic of Sri Lanka.

Mohamed Saukath Jaffer, No. 43/C, Allen Avenue, Dehiwela and carrying on business as a sole proprietor under the name and style of “Jaffer Sons Garments” at No. 549 1/1, Kandy Road, Kelaniya.

Petitioner C.A. (Writ) Application No: 0101/2014 Vs.

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

Respondent AND THEREAFTER Mohamed Saukath Jaffer, No. 43/C, Allen Avenue, Dehiwela and carrying on business as a sole proprietor under the name and style of “Jaffer Sons Garments” at No. 549 1/1, Kandy Road, Kelaniya.

Petitioner Vs.

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

Respondent AND THEREAFTER Mohamed Saukath Jaffer, No. 43/C, Allen Avenue, Dehiwela and carrying on business as a sole proprietor under the name and style of “Jaffer Sons Garments” at No. 549 1/1, Kandy Road, Kelaniya.

Petitioner Vs.

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

Respondent AND THEREAFTER Mohamed Saukath Jaffer, No. 43/C, Allen Avenue, Dehiwela and carrying on business as a sole proprietor under the name and style of “Jaffer Sons Garments” at No. 549 1/1, Kandy Road, Kelaniya.

Petitioner Vs.

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

Respondent AND THEREAFTER Mohamed Saukath Jaffer, No. 43/C, Allen Avenue, Dehiwela and carrying on business as a sole proprietor under the name and style of “Jaffer Sons Garments” at No. 549 1/1, Kandy Road, Kelaniya.

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 Saukath Jaffer, No. 43/C, Allen Avenue, Dehiwela and carrying on business as a sole proprietor under the name and style of “Jaffer Sons Garments” at No. 549 1/1, Kandy Road, Kelaniya.

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 July, August, and September 2001 and April, May, June, and July 2002 in a total sum of Rs. 65,768,389.15.

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 July, August, September 2001 and April, May, June, July

2002 in a sum of Rs. 16,442,029/- together with interest due and computed thereon from the respective due dates of the said refunds in 2001 and 2002 up to 31.12.2013 subject to any appropriate terms/conditions.

Facts in brief as stated by the Petitioner.

The petitioner carries on garments manufacturing business for export under the name and style of “Jaffer Sons Garments”. Jaffer Sons Garments has been registered under the Goods and Services Tax Act No. 34 of 1996. (hereinafter referred to as the GST Act) and has been assigned the GST Registration No. 700520803-5000.

The petitioner has submitted GST returns to the respondent for the following periods and the claimed refunds are set out below.

Period Return Marked