Facts:

The appellant entered into contract with the respondent for provision of services
such as welding and fabrication between October, 2009 and March 2011.
Consequently, the appellant issued several invoices for services rendered
amounting to the sum of N35,814,286.76 (Thirty Five Million, Eight Hundred and
Fourteen Thousand, Two Hundred and Eighty Six Naira, Seventy Six Kobo) and
served same on the respondent. The parties exchanged correspondence relating
to the transactions and the amount of indebtedness. The respondent denied
owing the alleged sum and eventually paid the appellant the sum of N9,076,235.40
(Nine Million, Seventy Six Thousand, Two Hundred and Thirty Five Naira, Forty
Kobo) leaving a balance of N26,738,051.36 (Twenty Six Million, Seven Hundred
and Thirty Eight Thousand, Fifty One Naira, Thirty Six Kobo) unpaid. After several
demand notices to no avail, the appellant filed a suit against the respondent at the
High Court of Lagos seeking order of the court to compel the respondent to pay
the alleged balance and 21% interest per annum on the amount.
The parties filed their pleadings and after hearing them, the trial court dismissed
the suit of the appellant and gave judgment in favour of the respondent. The court
held that the appellant failed to prove the indebtedness of the respondent in the
amount claimed. The court relied on the invoices exhibited by the appellant and
the email communication between the parties. The decision of the court was
based mainly on the fact that the appellant failed to file a reply to issues raised by
the respondent alleging that no purchase orders were made by the respondent
for some of the invoices prepared and sent to it by the appellant which raised its
alleged indebtedness to the amount claimed. The appellant was aggrieved by the
decision and filed a notice of appeal at the Court of Appeal, Lagos Division
urging the court to reverse the trial court.
The appellant contended at the Court of Appeal that it led evidence at the trial
court to show that a reply was unnecessary in the circumstance and that there
was evidence before the court showing that in the past, invoices were sent to the
respondent without any purchase order which were paid by the respondent.