MIRA - Legal Against

List of Court Cases Filed Against MIRA And The State

Case	Court	Gaziyya No.	Type of claim	Date case registered	Status
Maldives Passions Private Limited	High Court	2019/HC-A/339	Case appealed with regard to Tax Appeal Tribunal decision no TAT-CA-G/2017/002	02 Jul 2019	Case Ongoing
Highsea International Private Limited	Tax Appeal Tribunal	2019/HC-A/245	Case appealed with regard to Civil Court decision no 912/Cv-C/2018	14 May 2019	Case Ongoing
Abdul Gafoor Ali	Tax Appeal Tribunal	TAT-CA-B/2019/009	Case appealed with regard to MIRA's decision	07 May 2019	Case Ongoing
Star Resorts and Hotels Company Private Limited	Tax Appeal Tribunal	TAT-CA-G/2019/010	Case appealed with regard to MIRA's decision	30 Apr 2019	Case Ongoing
Abdulla Anees	High Court	2019/HC-A/216	Case appealed with regard to Civil Court decision no 173/Cv-C/2018	11 Apr 2019	Case Ongoing
Blue Lagoon Investment Private Limited	High Court	2019/HC-A/175	Case appealed with regard to Civil Court decision no 157/Cv-C/2018	27 Mar 2019	Case ongoing
Ooredoo Maldives Private Limited	Tax Appeal Tribunal	TAT-CA-B/2019/008	Case appealed with regard to MIRA's decision	07 Mar 2019	Case ongoing
Robinson Club Maldives Private Limited	Tax Appeal Tribunal	TAT-CA-B/2019/005	Case appealed with regard to MIRA's decision	03 Feb 2019	Case ongoing
Robinson Club Maldives Private Limited	Tax Appeal Tribunal	TAT-CA-G/2019/006	Case appealed with regard to MIRA's decision	03 Feb 2019	Case ongoing
Robinson Club Maldives Private Limited	Tax Appeal Tribunal	TAT-CA-B/2019/007	Case appealed with regard to MIRA's decision	03 Feb 2019	Case ongoing
View Line Private Limited	High Court	2019/HC-A/93	Case appealed with regard to Civil Court decision no 165/Cv-C/2018	29 Jan 2019	Case ongoing
Abdul Rahman Abdul Hakeem	High Court	2018/HC-A/91	Case appealed with regard to Civil Court decision no 1880/Cv-C/2018	29 Jan 2019	Case ongoing
Vabbinvest Maldives Private Limited	Tax Appeal Tribunal	TAT-CA-W/2019/004	Case appealed with regard to MIRA's decision	15 Jan 2019	Case ongoing
Minor International (Labuan) Limited	Tax Appeal Tribunal	TAT-CA-B/2019/001	Case appealed with regard to MIRA's decision	14 Jan 2019	Case ongoing
Minor International (Labuan) Limited	Tax Appeal Tribunal	TAT-CA-B/2019/002	Case appealed with regard to MIRA's decision	14 Jan 2019	Case ongoing
Maldives Bay Private Limited	Tax Appeal Tribunal	TAT-CA-W/2019/003	Case appealed with regard to MIRA's decision	14 Jan 2019	Case ongoing
Ahmed Jihad Abdulla	High Court	2019/HC-A/43	Case appealed with regard to Civil Court decision no 522/Cv-C/2018	10 Jan 2019	Case ongoing
D.I Resorts Private Limited	Tax Appeal Tribunal	TAT-CA-B/2018/010	Case appealed with regard to MIRA's decision	30 Dec 2018	Case ongoing
Dhivehi Raajjeyge Gulhun PLC	Tax Appeal Tribunal	TAT-CA-W/2018/009	Case appealed with regard to MIRA's decision	30 Dec 2018	Case ongoing
Dhivehi Raajjeyge Gulhun PLC	Tax Appeal Tribunal	TAT-CA-W/2018/008	Case appealed with regard to MIRA's decision	30 Dec 2018	Case ongoing
Ahmed Nashidh	Tax Appeal Tribunal	TAT-CA-B/2018/007	Case appealed with regard to MIRA's decision	30 Dec 2018	Case ongoing
Yacht Tours Maldives Private Limited	High Court	2018/HC-A/407	Case appealed with regard to Civil Court decision no 1260/Cv-C/2017	27 Nov 2018	Case ongoing
Fuel Express Maldives Private Limited	Tax Appeal Tribunal	TAT-CA-B/2018/006	Case appealed with regard to MIRA's decision	19 Nov 2018	Case ongoing
Yacht Tours Maldives Private Limited	High Court	2018/HC-A/384	Case appealed with regard to Civil Court decision no 1267/Cv-C/2017	06 Nov 2018	Case ongoing
Yacht Tours Maldives Private Limited	High Court	2018/HC-A/367	Case appealed with regard to Civil Court decision no 1213/Cv-C/2017	28 Oct 2018	Case ongoing
Exotic Properties Private Limited	High Court	2018/HC-A/324	Case appealed with regard to Civil Court decision no 1193/Cv-C/2017	27 Sep 2018	Case ongoing
Male' Aerated Water Company Private Limited	Tax Appeal Tribunal	TAT-CA-B/2018/005	Case appealed with regard to MIRA's decision	24 Sep 2018	Case ongoing
MIRA v Blue Lagoon Investment Private Limited	High Court	2018/HC-A/297330	Case appealed with regard to Civil Court decision no 1216/Cv-C/2017	17 Sep 2018	Case ongoing
Asia Resorts Private Limited	High Court	2018/HC-A/297	Case appealed with regard to Civil Court decision no 1215/Cv-C/2017	06 Sep 2018	Case ongoing
Landaa Giravaru Private Limited	Tax Appeal Tribunal	TAT-CA-B/2018/004	Case appealed with regard to MIRA's decision	14 Jun 2018	Case ongoing
Maldives Bay Private Limited	Tax Appeal Tribunal	TAT-CA-G/2018/003	Case appealed with regard to MIRA's decision	14 Jun 2018	Case ongoing
Maldives Bay Private Limited	Tax Appeal Tribunal	TAT-CA-G/2018/002	Case appealed with regard to MIRA's decision	14 Jun 2018	Case ongoing
Abdulla Shareef	Tax Appeal Tribunal	TAT-CA-G/2018/001	Case appealed with regard to MIRA's decision	11 Apr 2018	Judgment passed on 23 October 2018
Noomadi Resorts Pvt Ltd v MIRA	High Court	2017/HC-A/393	Case appealed with regard to TAT decision no TAT-AS/2017/7	29 Aug 2017	Case ongoing
Senior International Pvt Ltd v MIRA	Civil Court	2161/Cv-C/2017	Case filed with regard to vehicle fines.	10 Aug 2017	Case ongoing.
Apollo Speed International Pvt Ltd v MIRA	Civil Court	2160/Cv-C/2017	Case filed with regard to vehicle fines.	10 Aug 2017	Case ongoing
Van Oord Ship Management B.V	Tax Appeal Tribunal	TAT-CA-W/2017/006	Case appealed with regard to MIRA's decision	07 Aug 2017	Case ongoing
Mohamed Anees	Civil Court	1561/Cv-C/2017	To get the refund of the Vessel Annual fee and Fine paid to MIRA as the ownership of the vessels have changed	25 May 2017	Case decided in favor of the MIRA on 30 August 2018
Medianet Pvt Ltd	Tax Appeal Tribunal	TAT-CA-W/2017/005	Case appealed with regard to MIRA's decision	08 May 2017	Judgment passed on 24 October 2018
Yacht Tours Maldives Pvt Ltd v MIRA	Civil Court	1260/Cv-C/2017	Applied for judicial review of freezing company accounts due to unsettlement of land rent and fines is in breach of Sec 50 of Tax administrative Act (law number 3/2010) Sub claim: Injunction to stop the implement of any other enforcement action until a verdict on the full case has been passed.	23 Apr 2017	Case decided in favor of MIRA on 25th June 2018
Villa Shipping and Trading Co Pvt Ltd v MIRA	Civil Court	1050/Cv-C/2017	Applied for Judicial review of the MIRA's notice sent to the Plaintiff (An administrative claim)	29 Mar 2017	Case dismissed
Lyco Construction Co Pvt Ltd	Tax Appeal Tribunal	TAT-CA-G/2017/004	Case appealed with regard to MIRA's decision	28 Mar 2017	Case ongoing
Maldives Quality Seafood Pvt Ltd v MIRA	Tax Appeal Tribunal	TAT-CA-G/2017/003	Case appealed with regard to MIRA's decision	09 Feb 2017	Case ongoing
Maldives Passion Pvt Ltd v MIRA	Tax Appeal Tribunal	TAT-CA-G/2017/002	Case appealed with regard to MIRA's decision	07 Feb 2017	Case ongoing
Coastline Investments Pvt Ltd v MIRA	Tax Appeal Tribunal	TAT-CA-B/2017/001	Case appealed with regard to Fine	05 Feb 2017	Case ongoing
ADK Enterprises Pvt Ltd v MIRA	Tax Appeal Tribunal	TAT-CA-B/2016/009	Case appealed with regard to MIRA's decision	30 Oct 2016	Case ongoing
Hussain Mohamed v MIRA	Tax Appeal Tribunal	TAT-CA-G/2016/008	Case appealed with regard to MIRA's decision	03 Oct 2016	Case ongoing
Moosa Naseem v MIRA	Tax Appeal Tribunal	TAT-CA-G/2016/007	Case appealed with regard to MIRA's decision	28 Sep 2016	Case ongoing
Media Net Pvt Ltd v MIRA	Supreme Court	2016/SC-A/23	Case appealed with regard to High Court case number 2014/HC-A/01	08 Aug 2016	Preliminary hearing held as of date
Bunny Holdings (B.V.I) Ltd v MIRA	Tax Appeal Tribunal	TAT-CA-G/2016/006	Case appealed with regard to MIRA's decision	07 Aug 2016	Case ongoing
Bunny Holdings (B.V.I) Ltd v MIRA	Supreme Court	2016/SC-A/25	Case appealed with regard to High Court case number 2013/HC-A/298	04 Aug 2016	Preliminary hearing held as of date
Traders Hotel Male' Pvt Ltd v MIRA	Tax Appeal Tribunal	TAT-CA-B/2016/005	Case appealed with regard to MIRA's decision	17 Jul 2016	Case ongoing
D.I Resorts Pvt Ltd v MIRA	Tax Appeal Tribunal	TAT-CA-B/2016/004	Case appealed with regard to MIRA's decision	27 Jun 2016	Case ongoing
Aishath Ibrahim Didi v MIRA	Tax Appeal Tribunal	TAT-CA-B/2016/003	Case appealed with regard to MIRA's decision	21 Jun 2016	Case ongoing
Dhaalu Airport Holdings Pvt Ltd v MIRA	Tax Appeal Tribunal	TAT-CA-G/2016/002	Case appealed with regard to MIRA's decision	02 Jun 2016	Judgment passed on 22nd November 2017
Abdul Rasheed Ismail v MIRA	Civil Court	663/Cv-C/2016	Case filed for not collecting rent payment.	05 Apr 2016	Judgment passed on 17th July 2016
H.P.L Resort Maldives Pvt Ltd	Tax Appeal Tribunal	TAT-CA-W/2015/003	Case appealed with regard to MIRA's decision	20 Aug 2015	Judgment passed on 12 April 2017
Landa Giraavaru Pvt Ltd v MIRA	Tax Appeal Tribunal	TAT-CA-W/2015/002	Case appealed with regard to MIRA's decision	20 Aug 2015	Judgment passed on 12 April 2017
Travel Land Maldives Pvt Ltd v State (MOT) and MIRA	High Court	2015/HC-A/267	Case appealed with regard to Gaziyya number 1126/Cv-C/2014	15 Jul 2015	Case decided in favor of the MIRA on 29 November 2017
Ooredoo Maldives Pvt Ltd v MIRA	Tax Appeal Tribunal	TAT-CA-W/2015/001	Case appealed with regard to MIRA's decision	07 Jul 2015	Case ongoing
Jetan Travel Services Company Private Limited v MIRA	High Court	2015/HC-A/214	Case appealed with regard to TAT case number TAT-CA-W/2014/006	02 Jun 2015	Case ongoing
Villa Shipping and Trading Company Pvt Ltd v MIRA	High Court	2015/HC-A/211	Case appealed with regard to Injunction Order decision no. B4-CR-2/VA/2015/01	31 May 2015	Case ongoing
Adam Naseer v MIRA	Supreme Court	2015/SC-A/20	Case appealed with regard to Gaziyya number 319/Cv-C/2014	18 May 2015	Case ongoing
Villa Hotels and Resorts Pvt Ltd v MIRA	High Court	2015/HC-A/192	Case appealed with regard to Injunction Order decision no. B4-CR-1/VN/2015/02	17 May 2015	Case ongoing
Gazeera Pvt Ltd v MIRA	High Court	2015/HC-A/189	Case appealed with regard to Injunction Order decision no. B4-CR-2/VA/2015/02	17 May 2015	Case withdrawn upon Appellant's request
Villa Holidays Pvt Ltd v MIRA	High Court	2015/HC-A/191	Case appealed with regard to Injunction Order decision no. B4-CR-1/VN/2015/01	17 May 2015	One hearing held as of date
Villa Holidays Pvt Ltd v MIRA	Civil Court	504/Cv-C/2015	Applied for Judicial review of the MIRA's 30 day notice sent to the Plaintiff (An administrative claim)	15 Mar 2015	Case withdrawn upon Plaintiff's request
Villa Hotels and Resorts Pvt Ltd v MIRA	Civil Court	507/Cv-C/2015	Applied for Judicial review of the MIRA's 30 day notice sent to the Plaintiff (An administrative claim)	15 Mar 2015	Case withdrawn upon Plaintiff's request
Gazeera Pvt Ltd v MIRA	Civil Court	505/Cv-C/2015	Applied for Judicial review of the MIRA's 30 day notice sent to the Plaintiff (An administrative claim)	15 Mar 2015	Case withdrawn upon Plaintiff's request
Maanenfushi Pvt Ltd v MIRA	Civil Court	508/Cv-C/2015	Applied for Judicial review of the MIRA's 30 day notice sent to the Plaintiff (An administrative claim)	15 Mar 2015	Case withdrawn upon Plaintiff's request
Villa Shipping and Trading Company Pvt Ltd v MIRA	Civil Court	502/Cv-C/2015	Applied for Judicial review of the MIRA's 30 day notice sent to the Plaintiff (An administrative claim)	12 Mar 2015	Case withdrawn upon Plaintiff's request
Aishath Asima v MIRA	High Court	2015/HC-A/28	Case appealed with regard to TAT case number TAT-CA-W/2014/005	26 Jan 2015	Case decided in favor of the MIRA on 23 November 2016
Adam Naseer v MIRA	High Court	2014/HC-A/319	Case appealed with regard to Gaziyya number 1973/Cv-C/2011	01 Nov 2014	Case decided in favour of the MIRA on 23 February 2015
Travel Land Maldives Pvt Ltd v MIRA	High Court	2014/HC-A/277	Case appealed with regard to Gaziyya number 2276/Cv-C/2013	28 Sep 2014	Case decided in favor of the MIRA on 25th October 2016
K.H.A Resorts and Hotels Construction (Maldives) Pvt Ltd v MIRA	Tax Appeal Tribunal	TAT-CA-M/2014/007	Case appealed with regard to MIRA's decision	11 Sep 2014	Case withdrawn by the Appellant on 2 October 2014
Moosa Naseer v MIRA	Supreme Court	2014/SC-A/41	Case appealed with regard to Gaziyya number 2014/HC-A/83	19 Aug 2014	Case ongoing
Mohamed Faisal (I.W Homepro) v MIRA	Civil Court	1241/Cv-C/2014	As the MIRA acted ultra vires to the Tax Appeal Tribunal’s search warrant and Section 12 (c) and (d) of the Tax Appeal Tribunal Regulation by not delivering the possession of the seized properties, to recover the seized properties under the search warrant	08 Jun 2014	Case dismissed on 24 August 2014
Mohamed Faisal (I.W Builders Ware) v MIRA	Civil Court	1240/Cv-C/2014	As the MIRA acted ultra vires to the Tax Appeal Tribunal’s search warrant and Section 12 (c) and (d) of the Tax Appeal Tribunal Regulation by not delivering the possession of the seized properties, to recover the seized properties under the search warrant	08 Jun 2014	Case decided in favour of the MIRA on 4 September 2014
Jetan Travel Services Company Private Limited v MIRA	Tax Appeal Tribunal	TAT-CA-W/2014/006	Case appealed with regard to MIRA's decision	07 Apr 2014	Case decided in favour of the MIRA on 22 April 2015
Aishath Asima v MIRA	Tax Appeal Tribunal	TAT-CA-W/2014/005	Case appealed with regard to MIRA's decision	03 Apr 2014	Case decided in favour of the MIRA on 10 November 2014
Moosa Naseer v MIRA	High Court	2014/HC-A/83	Case appealed with regard to Gaziyya number 1975/Cv-C/2011	01 Apr 2014	Case closed in favour of the MIRA on 26 May 2014
Thaunees Hussain v MIRA	Tax Appeal Tribunal	TAT-CA-b/2014/003	Case appealed with regard to MIRA's decision	26 Mar 2014	Case withdrawn by the Appellant on 8 October 2014
Rabshaau Hussain v MIRA	Tax Appeal Tribunal	TAT-CA-b/2014/004	Case appealed with regard to MIRA's decision	26 Mar 2014	Case withdrawn by the Appellant on 8 October 2014
Travel Land Maldives Pvt Ltd v MIRA	Civil Court	2276/Cv-C/2013	To determine that the audit notice sent by the MIRA to Travel Land Maldives Private Limited was sent in violation of Section 30 (a) of the Tax Administration Act (Law Number 3/2010)	03 Mar 2014	Case closed in favor of the MIRA on 14 May 2014
Zulaikha Hafeeza v MIRA	Supreme Court	2014/SC-A/12	Case appealed with regard to Gaziyya number 2013/HC-A/6	21 Jan 2014	Case ongoing
A.D.S Resorts Private Limited v MIRA	Tax Appeal Tribunal	TAT-CA-W/2014/002	Case appealed with regard to MIRA's decision	20 Jan 2014	Case dismissed following procedural judgement.
Cowrie Investment Private Limited v MIRA	Tax Appeal Tribunal	TAT-CA-W/2014/001	Case appealed with regard to MIRA's decision	19 Jan 2014	Case dismissed following procedural judgment.
Fuad Zahir (Treasury Hardware) v MIRA	Civil Court	2163/Cv-C/2013	As the MIRA acted ultra vires to the Tax Appeal Tribunal’s search warrant and Section 12 (c) and (d) of the Tax Appeal Tribunal Regulation by not delivering the possession of the seized properties, to recover the seized properties under the search warrant	22 Dec 2013	Case ongoing
Fuad Zahir (Treasury Showroom) v MIRA	Civil Court	2164/Cv-C/2013	As the MIRA acted ultra vires to the Tax Appeal Tribunal’s search warrant and Section 12 (c) and (d) of the Tax Appeal Tribunal Regulation by not delivering the possession of the seized properties, to recover the seized properties under the search warrant	28 Nov 2013	Case decided in favour of the MIRA on 13 November 2014
State Bank of India v MIRA	High Court	2013/HC-A/315	Case appealed with regard to TAT case number TAT-CA-B/2013/004	06 Oct 2013	Case decided in favour of the MIRA on 17 August 2014
P.F.S Pvt. Ltd. v MIRA	Civil Court	1918/Cv-C/2013	As the MIRA acted ultra vires to the Tax Appeal Tribunal’s search warrant and Section 12 (c) and (d) of the Tax Appeal Tribunal Regulation by not delivering the possession of the seized properties, to recover the seized properties under the search warrant.	01 Sep 2013	Case decided in favour of the MIRA on 20 October 2014
Dr. Naaila Ibrahim Mohamed Didi v MIRA	Tax Appeal Tribunal	TAT-CA-b/2013/006	Case appealed with regard to MIRA's decision	04 Aug 2013	Case withdrawn by the Appellant on 3 February 2014 as an out of court settlement was reached.
Fuad Zahir v MIRA	Civil Court	1238/Cv-C/2013	To decide on the constitutional validity of the TAT search warrant and for the recovery of seized property	23 Jun 2013	Court declared that it has no jurisdiction to move forward with the case
Treasure Biz International Pvt Ltd v MIRA	Civil Court	1239/Cv-C/2013	Execution of judgment	23 Jun 2013	MIRA ordered to comply with judges decision as per case # 0006/Cv-C/2013 ( An injunction order has been issued to not take any enforcement actions with regard to case # 0006/Cv-C/2013 pending a decision from the High Court regarding the case.)
Maldivian Holiday Villages Ltd v MIRA	Tax Appeal Tribunal	TAT-CA-G/2013/005	Case appealed with regard to case number TAT-CA-G/2013/005	21 Apr 2013	Case dismissed following the High Court judgment dismissing Tax Appeal Tribunal procedural judgment.
Moosa Shiyam Abdulla Ali v MIRA	High Court	2013/HC-A/113	Case appealed with regard to Gaziyya number 1478/Cv-C/2011	31 Mar 2013	Appeal form dismissed on 26 January 2014.
Alliance Management Services Company Pvt Ltd v MIRA	High Court	2013/HC-A/110	Case appealed with regard to Gaziyya number 2155/Cv-C/2011	28 Mar 2013	Case decided in favour of the MIRA on 18 June 2014
Mohamed Jinah v MIRA	Civil Court	0412/Cv-C/2013	Not allowing deductions of input tax against output tax in relation to transactions between parties that are not registered for GST under the Goods and Services Tax Act (Law No: 10/2011) is in violation with Article 20, 40 (a), 63 and 67 (a) of the Constitution. Therefore, to declare that tax shall not be collected in the said manner.	19 Feb 2013	Case dismissed as the plaintiff had no locus standi in the present case.
State Bank of India, Male' Branch v MIRA	Tax Appeal Tribunal	TAT-CA-B/2013/004	Case appealed with regard to MIRA's decision	18 Feb 2013	Case decided in favour of the MIRA on 30 July 2013
Capital Travel & Tours Pvt Ltd v MIRA	Tax Appeal Tribunal	TAT-CA-G/2013/003	Case appealed with regard to MIRA's decision	14 Feb 2013	Case dismissed following the High Court judgment dismissing TAT's procedural judgment and stating that the tribunal has no jurisdiction to move forward with the case.
Maamaduvvari Investment Pvt Ltd v MIRA	Civil Court	245/Cv-C/2013	Regarding the lease agreement made with respect to B. Maamaduvvari	06 Feb 2013	Case dismissed on 19 June 2013
Bunny Holdings (BVI) Ltd v MIRA	Tax Appeal Tribunal	TAT-003/TGST/2013	Case appealed with regard to MIRA's decision	23 Jan 2013	Case decided against the MIRA on 12 August 2013
Amana Takaful (Maldives) Plc v MIRA	Tax Appeal Tribunal	TAT-004/MISC/2013	Case appealed with regard to MIRA's decision	23 Jan 2013	Case dismissed following the High Court judgment dismissing TAT's procedural judgment and stating that the tribunal has no jurisdiction to move forward with the case.
Fuad Zahir v MIRA	High Court	2013/HC-DM/01	Section 29 of the Tax Administration Act (Law No: 3/2010) is in violation with Article 47 (b) of the Constitution. Therefore, to repeal Section 29 of the Act.	17 Jan 2013	Procedural judgement passed by the High Court was appealed by the Attorney General's Office to the Supreme Court and the Supreme Court served an order against the High Court Judgement.
Zulaikha Hafeeza v MIRA	High Court	2013/HC-A/06	Case appealed with regard to Gaziyya number 1976/Cv-C/2011	09 Jan 2013	Case closed in favour of the MIRA on 19 September 2013
Treasure Biz International Pvt Ltd v MIRA	Civil Court	0006/Cv-C/2013	As the MIRA acted ultra vires to the Tax Appeal Tribunal’s search warrant and Section 12 (c) and (d) of the Tax Appeal Tribunal Regulation by not delivering the possession of the seized properties, to recover the seized properties under the search warrant.	02 Jan 2013	Judgement passed against MIRA on 19 May 2013.( An injunction order has been issued to not take any enforcement actions with regard to case # 0006/Cv-C/2013 pending a decision from the High Court regarding the case.)
Alliance Management Services Company Pvt Ltd v MIRA	High Court	2012/HC-A/351	Case appealed with regard to Gaziyya number 2155/Cv-C/2011	27 Dec 2012	Case dismissed by the High Court as appellant failed to make representations.
Travel Land Maldives Pvt Ltd v MIRA (Appeal)	Tax Appeal Tribunal	TAT-001/MISC/2012	Case appealed with regard to MIRA's decision	16 Dec 2012	Case dismissed as the High Court passed judgment dismissing the TAT's procedural judgment.
Abdul Muhsin Moosa v MIRA (Appeal)	Tax Appeal Tribunal	TAT-002/MISC/2012	Case appealed with regard to MIRA's decision	16 Dec 2012	Case dismissed following procedural judgement.
Abdul Muhsin Moosa v State	High Court	2012/HC-DM/09	Section 37 of the First Amendment to Tax Administration Act (Law No: 14/2011) contradicts with Article 40(a) and 56 of the Constitution. Therefore, to repeal Section 37 of the Amendment.	14 Oct 2012	The Court finds no grounds to repeal Section 44 of the Tax Administration Act (Law No. 3/2010)
Ahmed Abdul Azeez v MIRA	High Court	2012/HC-A/150	Case appealed with regard to Gaziyya number 1974/Cv-C/2011	20 May 2012	Case closed in favour of the MIRA on 12 May 2013
Maldives National Chamber of Commerce and Industries v State	High Court	2011/HC-DM/06	Section 51 of the GST Act contradicts with Article 17 and 20 of the Constitution. Further, Section 64 of the GST Act is in contravention with Article 16 of the Constitution. Therefore, the claim is to repeal Section 51 of the GST Act.	05 Oct 2011	Claim form cancelled by High court as of 27 August 2013
MGH Investment Pvt Ltd v MIRA	High Court	2011/HC-DM/05	The commencement date determined under Section 79(a) of the BPT Regulation contradicts with the BPT Act. Therefore, the claim is to repeal the said Section.	13 Sep 2011	Judgement pending from 29 February 2012 onwards.
Galaxy Enterprises Maldives Pvt Ltd v MIRA (Appeal)	High Court	2011/HC-A/195	Case appealed with regard to Gaziyya number 1068/Cv-C/2011	11 Aug 2011	Case closed in favour of the MIRA on 29 November 2012.