29 Sept 2023
KAUR v THE TAXATION REVIEW AUTHORITY [2023] NZHC 2748
- Citation
- [2023] NZHC 2748
- Court
- High Court
A TRA strike out order made pursuant to unless orders that finally disposes of a challenge is a determination of the challenge and is appealable under s 26A TRAA; on the facts the applicant's non-compliance was caused by counsel error, the prejudice and delay were limited, and the interests of justice required excusing the default and setting aside the strike out order, remitting the matter for case management.