Facts:

By a Writ of Summons and statement of claim, the Respondent, as Plaintiff in the trial court, claimed the sum of ₦20,278,065.00 being the debt owed to the plaintiff by the defendant for the supply of Heptane Chemicals, with 21% interest accruing on the debt from 13th December 2013, when the debt was due for payment to the date of payment of the debt, the sum of ₦450,000.00 for special damages and the sum of ₦50 million as general damages for breach of contract. The Appellant as Defendant in the trial Court raised a preliminary objection on the ground that a pre-action notice was not served on them before commencing legal proceedings. Parties filed and exchanged written addresses in respect of the points of law, which were accordingly set down for hearing. The learned trial Judge, in a considered ruling, delivered ruling in favour of the Respondent. Aggrieved by the decision of the trial Court, the Appellant appealed to the Court of Appeal (lower Court), which dismissed its appeal.

Further aggrieved, the Appellant appealed to the Supreme Court. The Respondent in turn, filed a preliminary objection.