22 Dec 2017
WESTERN JOINERY LIMITED v COMMISSIONER OF INLAND REVENUE [2017] NZHC 3297
- Citation
- [2017] NZHC 3297
- Court
- High Court
Leave to appeal was declined because the application raised interlocutory procedural issues not warranting appellate intervention, the Commissioner was effectively out of time to challenge the earlier 21 July order, the appeal would likely be moot by the time it could be heard, and the Court should not be used to re-litigate procedural directions or conduct an ongoing review of interlocutory decisions in light of subsequently gathered material.