25 Feb 2010
DUVALL LIMITED & ORS V COMMISSIONER OF INLAND REVENUE HC AK CIV 2009-404-1193
- Citation
- openlaw-e87691ac_cbc8_406e_896d_99e90853ee83.pdf
- Court
- High Court
The Court struck out challenges to the substance of the assessments because substantive tax disputes must proceed under the statutory challenge regime; however the Commissioner's statutory discretion to accept late objections (s33(2) GST Act, analogous to Wilson) is reviewable in narrow circumstances, and Duvall has a tenable judicial review claim limited to the Commissioner’s refusal to accept late GST objections (relief confined to an order to reconsider); claims of other plaintiffs lacked particulars and evidence and were struck out; withdrawal of Track C did not oblige issuance of fresh f…