13 Dec 2021
COMMISSIONER OF INLAND REVENUE DEPARTMENT v PARORE [2021] NZHC 3405
- Citation
- (2021) 30 NZTC 25
- Court
- High Court
The High Court held the District Court did not err: issuing default assessments and proceeding with the TAA disputes process while contemplating prosecution compelled the defendant to disclose material that prejudiced his fair trial rights and acknowledged elements of offences; the prejudice had a causal link to the Commissioner's conduct and no adequate lesser remedy existed, therefore a stay of the criminal proceedings is warranted to preserve trial fairness and the integrity of the justice system.