4 Nov 2010
MP STIASSNY AND ORS V CIR HC AUCKLAND CIV 2008-404-0549
- Citation
- openlaw-e4be9ec9_29df_44b2_8a8b_2551d20d8dd1.pdf
- Court
- High Court
The Court held the receivers were not personally liable for the GST on the sale; s95 PPSA does not, by itself, bar an in personam claim for money had and received where payment was made under a mistake; the GST payment was a debtor‑initiated payment but the plaintiffs have a tenable restitutionary claim because the payment was caused by a relevant mistake of law regarding priorities and there is a viable argument the Commissioner did not receive the payment in good faith; accordingly the strike‑out application was dismissed and the issues should proceed to trial.