15 Dec 2006
CHESTERFIELDS PRESCHOOLS LTD AND ORS V THE COMMISSIONER OF INLAND REVENUE HC CHCH CIV 2004-409-001596
- Citation
- openlaw-54c96cce_3cbb_4b1d_9b4b_5658c17d15af.pdf
- Court
- High Court
The Court found no reviewable error in the delegate's refusal under s183A but concluded the Commissioner had to accept responsibility for departmental delays and audit inaction that caused disproportionate penalties; the December 2004 decision concerning Anolbe was set aside and the Commissioner was directed to treat the 27 March 2000 correspondence as a substantive application for re-registration, to reconsider Anolbe's registration and all related GST returns without time-bar, to apply any upheld refunds to best fiscal advantage, and to consider remission under preserved s182 for pre-23 Sep…