List of Court Cases Filed Against MIRA And The State


Case Court Gaziyya No. Type of claim Date case registered Status
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 Three hearings held as of date
Lyco Construction Co Pvt Ltd
 Tax Appeal Tribunal TAT-CA-G/2017/004 Case appealed with regard to MIRA's decision 28 Mar 2017 No hearings held as of date
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 No Hearing held as of date
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 No Hearing held as of date
Coastline Investments Pvt Ltd v MIRA
 Tax Appeal Tribunal TAT-CA-B/2017/001 Case appealed with regard to Fine 05 Feb 2017 One hearing held as of date
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 No hearings held as of date
Hussain Mohamed v MIRA
 Tax Appeal Tribunal TAT-CA-G/2016/008 Case appealed with regard to MIRA's decision 03 Oct 2016 No hearings held as of date
Moosa Naseem v MIRA
 Tax Appeal Tribunal TAT-CA-G/2016/007 Case appealed with regard to MIRA's decision 28 Sep 2016 No hearings held as of date
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 Priliminary 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 No hearings held as of date
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 Priliminary 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 No hearings held as of date
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 No hearings held as of date
Aishath Ibrahim Didi v MIRA
 Tax Appeal Tribunal TAT-CA-B/2016/003 Case appealed with regard to MIRA's decision 21 Jun 2016 No hearings held as of date
Dhaalu Airport Holdings Pvt Ltd v MIRA
 Tax Appeal Tribunal TAT-CA-W/2016/002 Case appealed with regard to MIRA's decision 02 Jun 2016 Two hearings held as of date
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 Five hearings held as of date
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 Five hearings held as of date
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 No hearings held as of date
Ooredhoo Maldives Pvt Ltd v MIRA
 Tax Appeal Tribunal TAT-CA-W/2015/001 Case appealed with regard to MIRA's decision 07 Jul 2015 Seven hearing held as of date
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 No hearings held as of date
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 No hearings held as of date
Adam Naseer v MIRA
 Supreme Court 2015/SC-A/20 Case appealed with regard to Gaziyya number 319/Cv-C/2014 18 May 2015 Three hearings held as of date
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 Three hearings held as of date
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 Two hearings held as of date
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 Two hearings held as of date
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 Four hearings held as of date
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 One hearing held as of date
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 Two hearings held as of date
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 MIRA's decision 21 Apr 2013 Procedural Judgment passed. Thirteen hearings held as of date.
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 Three hearings held up to date
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.
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. 01 Jan 1900 No Hearing held as of today
Maldives Passions Pvt Ltd v MIRA
 Tax Appeal Tribunal TAT-CA-G/2017/002 Case appealed with regard to MIRA's decision No Hearing held as of date
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