New Zealand Case Law: Decisions & Judgments | LexChat

Topic

Gst (goods and services tax)

Legal area

Court

24 Aug 2011

G P SPICER V BOULCOTT DEVELOPMENT GROUP LIMITED HC WN CIV-2011-485-714

Citation

openlaw-d679c555_5efa_443b_95f3_c62befd6cf8f.pdf
Court

High Court

Clause 17.1(d) unambiguously confers an enforceable indemnity in favour of the receiver for personal liability arising from the sale; the defendant failed to pay the GST shortfall and its technical defences were misconceived, so there is no real defence and summary judgment ordering the defendant to pay GST, interest and penalties directly to the Commissioner is warranted.
22 Nov 2007

L ZHONG AND ANOR V COVINGTON GROUP HOLDINGS LTD AND ORS HC AK CIV 2006-404-002691

Citation

openlaw-b627c90b_402b_48cd_9c80_0c3731d8bb2e.pdf
Court

High Court

Summary judgment dismissed because plaintiffs have arguable causes of action: clause 16.3 and the s25 credit note can reasonably be interpreted to give full credit (including GST) for the first agreement and there is admissible evidence raising a credible dispute about a common underlying assumption and possible collateral/partly oral agreement; factual disputes on intent, rectification and mistake prevent summary disposal.