23 Mar 2018
CHINA MEDICAL TECHNOLOGIES, INC. (in liquidation) v. KPMG (a firm)
- Citation
- [2018] HKCFI 655
- Court
- Court of First Instance
- Case number
- HCA1138/2014
KPMG failed to discharge the heavy burden under Order 12 r8A of proving it would be unjust to allow the protective writs to remain valid until expiry; the MOF opinion did not establish that a letter of request was necessary or that voluntary production was unlawful; the Mutual Arrangement was unlikely to achieve the broader investigatory aims of the section 221 orders; KPMG largely caused the delay by non-compliance with section 221 orders, so its application was dismissed with costs to the plaintiff.