ILICH V THE COMMISSIONER OF INLAND REVENUE HC AK CIV 2007-404-003735

ILICH V THE COMMISSIONER OF INLAND REVENUE HC AK CIV 2007-404-003735

The application to set aside the statutory demand was dismissed because the applicant failed to demonstrate a procedural defect in obtaining the underlying judgment, produced no arguable defence that had not already been adjudicated, and the asserted grounds of delay, hardship or futility did not justify the Court invoking its inherent jurisdiction to set aside the bankruptcy notice.

Citation
openlaw-f6b714e4_7ae8_44da_abcd_db866002e319.pdf
Parties
Debtor: Andrew Ilich; Creditor: The Commissioner of Inland Revenue
Court
High Court
Jurisdiction
New Zealand
Judgment Date
5 August 2008
Procedural Posture
Insolvency Act 1967 – Bankruptcy Notice/statutory Demand Arising From District Court Judgment for Tax/gst / Application to Set Aside Bankruptcy Notice (hearing 29 July 2008); Judgment Delivered 5 August 2008
Outcome
Application to set aside the bankruptcy notice declined
Legal Topics
Statutory Demand, Bankruptcy Notice, Inherent Jurisdiction, Setting Aside, Abuse of Process, Delay, Hardship, Judicial Review of Tax Assessments
Insolvency Bankruptcy Tax Law Civil Procedure Statutory Demand Bankruptcy Notice Inherent Jurisdiction Setting Aside +4 more

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Parties

Andrew Ilich

Debtor

The Commissioner of Inland Revenue

Creditor

Procedural Posture

Insolvency Act 1967 – Bankruptcy Notice/statutory Demand Arising From District Court Judgment for Tax/gst / Application to Set Aside Bankruptcy Notice (hearing 29 July 2008); Judgment Delivered 5 August 2008

Legal Issues

  1. 1 Whether the statutory demand/bankruptcy notice should be set aside
  2. 2 Whether there was a procedural defect in obtaining the District Court judgment
  3. 3 Whether there exists an arguable defence to the debt that would justify setting aside the notice

Ratio Decidendi

The application to set aside the statutory demand was dismissed because the applicant failed to demonstrate a procedural defect in obtaining the underlying judgment, produced no arguable defence that had not already been adjudicated, and the asserted grounds of delay, hardship or futility did not justify the Court invoking its inherent jurisdiction to set aside the bankruptcy notice.

Court Disposition

Application to set aside the bankruptcy notice declined

Orders

  • Application to set aside statutory demand dismissed
  • Parties to file and serve memoranda on costs within 15 working days; submissions not to exceed three pages