28 Sept 2023
AOKAUTERE v CIR [2023] NZHC 2706
- Citation
- [2023] NZHC 2706
- Court
- High Court
The presumption that costs follow a discontinuance was not displaced because the applicant lacked evidential support for its substantive allegations, its discovery application was dismissed as speculative, and the Commissioner’s subsequent audit did not ensure the applicant could obtain amended assessments or a refund of amounts seized; accordingly costs were awarded to the Commissioner in the sum of $15,650.28.