10 Aug 2023
THE COMMISSIONER OF INLAND REVENUE v BRAK BURNS LTD [2023] NZHC 2144
- Citation
- [2023] NZHC 2144
- Court
- High Court
The substitution of the Commissioner as plaintiff, though not made by oral application at the first call as r31.24(4) contemplates, was a curable irregularity that did not nullify the proceeding and was excused under r1.5; service of the statement of claim and supporting documents by email to the defendant's solicitor was valid as an agreement under s387(1)(e) and alternatively was retrospectively approvable under s387(1)(d); accordingly the protest to jurisdiction was dismissed, leave to file a statement of defence was granted, and the matter was directed to a two-hour defended hearing.