THE COMMISSIONER OF INLAND REVENUE v RAGS 2 GO LIMITED [2017] NZHC 3051

THE COMMISSIONER OF INLAND REVENUE v RAGS 2 GO LIMITED [2017] NZHC 3051

The Judge held the applicant's filing did not comply with the Court's rules, the 37 pleaded grounds were frivolous and vexatious, and the proceeding was plainly an abuse of process; accordingly the proceeding was struck out pursuant to r 5.35B(2)(a). A copy of the decision was to be served on the respondent and the...

Source-derived case information.

Citation
[2017] NZHC 3051
Parties
Plaintiff: The Commissioner of Inland Revenue; Defendant: Rags 2 Go Limited
Court
High Court
Jurisdiction
New Zealand
Judgment Date
8 December 2017
Procedural Posture
Winding Up / Liquidation Application / Registrar Referral Under R 5.35 A; Judge Struck Out Proceeding Under R 5.35 B
Outcome
Proceeding struck out as an abuse of process
Legal Topics
Abuse of Process, Striking Out, Frivolous and Vexatious Litigation, Jurisdiction, Liquidation
Civil Procedure Insolvency Law Court Rules Abuse of Process Striking Out Frivolous and Vexatious Litigation Jurisdiction Liquidation

Source-derived case record

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Legal principles 4 Authorities cited 5 Party arguments 2 Amounts and remedies 1
Sign in to unlock

Parties

The Commissioner of Inland Revenue

Plaintiff

Rags 2 Go Limited

Defendant

Procedural Posture

Winding Up / Liquidation Application / Registrar Referral Under R 5.35 A; Judge Struck Out Proceeding Under R 5.35 B

  1. 1 Whether the filing was plainly an abuse of process on its face
  2. 2 Whether the Judge should strike out the proceeding under r 5.35B
  3. 3 Whether the documents complied with the High Court Rules

Ratio Decidendi

The Judge held the applicant's filing did not comply with the Court's rules, the 37 pleaded grounds were frivolous and vexatious, and the proceeding was plainly an abuse of process; accordingly the proceeding was struck out pursuant to r 5.35B(2)(a). A copy of the decision was to be served on the respondent and the applicant was informed of the right to appeal.

Court Disposition

Proceeding struck out as an abuse of process

Orders

  • Proceeding struck out pursuant to r 5.35B(2)(a) of the High Court Rules 2016
  • Copy of this decision to be served on the respondent as soon as practicable pursuant to r 5.35B(4)