IN THE SUPREME COURT OF THE DEMOCRATIC SOCIALIST REPUBLIC OF SRI LANKA JMC Jayasekara Management Centre (Pvt) Limited, No. 65/2A, Sir Chittampalam A. Gardiner Mawatha, Colombo 02.

Respondent-Petitioner-Appellant SC/APPEAL/05/2021 WP/HCCA/COL/29/2018/RA Vs.

DC COLOMBO 83900/TAX Commissioner General of Inland Revenue, Department of Inland Revenue, Sir Chittampalam A. Gardinder Mawatha, Colombo 02.

Claimant-Respondent-Respondent Before: Hon. Chief Justice Murdu N.B. Fernando, P.C.

Hon. Justice E.A.G.R. Amarasekara Hon. Justice Mahinda Samayawardhena Hon. Justice Arjuna Obeyesekere Hon. Justice Priyantha Fernando Counsel: Johann Corera with Janathri Weeratunga and Shiyara Dassanayake for the Appellant.

Nirmalan Wigneswaran, D.S.G., with Thitumatuhan Amirthalingam, S.C., for the Respondent.

Argued on: 16.10.2024 Written Submissions on:

By both parties on 20.12.2024 Decided on: 05.03.2025 Samayawardhena, J.

The Commissioner General of Inland Revenue filed a certificate of tax in default dated 30.06.2016 in the District Court of Colombo seeking to recover a sum of Rs. 53,632,639 from the appellant under section 43(1)

of the Value Added Tax Act, No. 14 of 2002.

Upon service of summons, the appellant