28 Apr 2023
THE COMMISSIONER OF INLAND REVENUE v ANMOL WINERIES LTD [2023] NZHC 971
- Citation
- [2023] NZHC 971
- Court
- High Court
The liquidations were terminated because the court was satisfied it was just and equitable: all known creditors had been paid in full or secured, liquidators' costs were paid or provided for (including retention of GST refunds for final costs), the sole shareholder/director consented, and there were no countervailing public interest considerations or parties who would be adversely affected.