KAUR v THE TAXATION REVIEW AUTHORITY [2023] NZHC 2748

KAUR v THE TAXATION REVIEW AUTHORITY [2023] NZHC 2748

A TRA strike out order made pursuant to unless orders that finally disposes of a challenge is a determination of the challenge and is appealable under s 26A TRAA; on the facts the applicant's non-compliance was caused by counsel error, the prejudice and delay were limited, and the interests of justice required excusing the default and setting aside the strike out order, remitting the matter for case management.

Citation
[2023] NZHC 2748
Parties
Applicant/appellant: Ravinder Kaur; First Respondent: Taxation Review Authority; Second Respondent: Commissioner of Inland Revenue
Court
High Court
Jurisdiction
New Zealand
Judgment Date
29 September 2023
Procedural Posture
Tax Appeal Under S 26 a TRAA and Judicial Review / Final Judgment
Outcome
Appeal allowed; application for judicial review dismissed; TRA strike out order set aside and matter remitted to the TRA for case management directions.
Legal Topics
Appealability of Interlocutory Orders, Unless Orders, Strike Out, Judicial Review, Natural Justice, Case Management
Tax Law Administrative Law Civil Procedure Appealability of Interlocutory Orders Unless Orders Strike Out Judicial Review Natural Justice +1 more

Case Brief

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Parties

Ravinder Kaur

Applicant/appellant

Taxation Review Authority

First Respondent

Commissioner of Inland Revenue

Second Respondent

Procedural Posture

Tax Appeal Under S 26 a TRAA and Judicial Review / Final Judgment

Legal Issues

  1. 1 Whether a TRA strike out order pursuant to unless orders constitutes a determination appealable under s 26A TRAA
  2. 2 Whether the TRA breached natural justice or failed to take into account relevant matters before striking out the challenge
  3. 3 Whether counsel error can excuse non-compliance with an unless order and whether relief should be granted

Ratio Decidendi

A TRA strike out order made pursuant to unless orders that finally disposes of a challenge is a determination of the challenge and is appealable under s 26A TRAA; on the facts the applicant's non-compliance was caused by counsel error, the prejudice and delay were limited, and the interests of justice required excusing the default and setting aside the strike out order, remitting the matter for case management.

Court Disposition

Appeal allowed; application for judicial review dismissed; TRA strike out order set aside and matter remitted to the TRA for case management directions.

Orders

  • Set aside the Taxation Review Authority's order striking out the applicant's statement of claim and dismissing her challenge in whole dated 19 October 2022
  • Dismiss the application for judicial review