AUCKLAND CHRISTIAN FELLOWSHIP AND RECREATIONS v THE COMMISSIONER OF INLAND REVENUE [2020] NZHC 2224
Because the appellant failed to appear on two occasions after unsuccessfully seeking non-lawyer representation and filed no opposition to the costs application, the Court exercised its discretion to award the Commissioner costs on a 2B basis in the sum claimed and disbursements, totaling $5,242.65.
Source-derived case information.
- Citation
- [2020] NZHC 2224
- Parties
- Appellant: Auckland Christian Fellowship and Recreations; Respondent: Commissioner of Inland Revenue
- Court
- High Court
- Jurisdiction
- New Zealand
- Judgment Date
- 28 August 2020
- Procedural Posture
- Tax Appeal Under S26 a Taxation Review Authorities Act 1994 Concerning GST / Costs Application After Appeal Was Struck Out
- Outcome
- Court ordered the appellant to pay the Commissioner's costs and disbursements following strike out of the appeal.
- Legal Topics
- Goods and Services Tax, Costs, Representation, Strike Out
Source-derived case record
Summary, issues, holding and outcome
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Parties
Auckland Christian Fellowship and Recreations
Appellant
Commissioner of Inland Revenue
Respondent
Procedural Posture
Tax Appeal Under S26 a Taxation Review Authorities Act 1994 Concerning GST / Costs Application After Appeal Was Struck Out
Legal Issues
- 1 Whether the Commissioner was entitled to costs following the appellant's failure to appear
- 2 Appropriate quantum of costs and disbursements to award
- 3 Whether non-lawyer representation application affected costs entitlement
Ratio Decidendi
Because the appellant failed to appear on two occasions after unsuccessfully seeking non-lawyer representation and filed no opposition to the costs application, the Court exercised its discretion to award the Commissioner costs on a 2B basis in the sum claimed and disbursements, totaling $5,242.65.
Court Disposition
Court ordered the appellant to pay the Commissioner's costs and disbursements following strike out of the appeal.
Orders
- Appellant to pay costs to the Commissioner on a 2B basis in the sum of 4,063.00 NZD
- Appellant to pay disbursements to the Commissioner in the sum of 1,179.65 NZD
Full Case Text
Judgment text and source record
1 paragraphs
AUCKLAND CHRISTIAN FELLOWSHIP AND RECREATIONS v THE COMMISSIONER OF INLANDREVENUE [2020] NZHC 2224 [28 August 2020]IN THE HIGH COURT OF NEW ZEALANDAUCKLAND REGISTRYI TE KŌTI MATUA O AOTEAROATĀMAKI MAKAURAU ROHECIV-2019-404-002710[2020] NZHC 2224UNDER Section 26A of the Taxation ReviewAuthorities Act 1994IN THE MATTER OF The Goods and Services Tax Act 1985BETWEEN AUCKLAND CHRISTIAN FELLOWSHIPAND RECREATIONSAppellantAND THE COMMISSIONER OF INLANDREVENUERespondentHearing: On the papers at AucklandJudgment: 28 August 2020JUDGMENT OF POWELL J[Costs]This judgment was delivered by me on 28 August 2020 at 3.30 pm pursuant toR 11.5 of the High Court RulesRegistrar/Deputy RegistrarDate:[1] On 7 July 2020 this appeal was struck out. The appellant, Auckland ChristianFellowship and Recreations, failed to appear when the appeal was listed on twooccasions following its unsuccessful application for a non-lawyer to represent it in theappeal.1[2] The respondent Commissioner has now sought costs on a 2B basis. TheCommissioner's application has been referred to the appellant and to Mr Devathasanwho had sought leave to represent the appellant in the proceedings, but no steps havebeen taken to oppose the costs sought.[3] Having considered the quantum of costs sought I am satisfied the amountssought are appropriate and therefore order the appellant, Auckland ChristianFellowship and Recreations to pay to the Commissioner of Inland Revenue costs inthe sum of $4,063.00 together with disbursements in the sum of $1,179.65, being atotal of $5,242.65._______________________________Powell J1 Auckland Christian Fellowship and Recreations v Commissioner of Inland Revenue [2020] NZHC1301.