19 Oct 2011
MANAGED HOTELS LTD v COMMISSIONER OF INLAND REVENUE HC AK CIV-2008-404-8432
- Citation
- openlaw-90ea0124_2db2_413b_b8e7_198da874a0d9.pdf
- Court
- High Court
The Court granted interim orders restraining the Commissioner from pursuing the statutory demand because MHL had a legitimate, non‑fanciful position to preserve — namely the opportunity, if successful in judicial review of the Commissioner’s refusal to accept late objections, to dispute or have the underlying GST debt cancelled — and the Judge exercised discretion in MHL’s favour on limited terms pending the substantive judicial review hearing.