26 Jun 2015
MUSUKU v THE COMMISSIONER OF INLAND REVENUE [2015] NZHC 1454
- Citation
- [2015] NZHC 1454
- Court
- High Court
The appellant had no viable defence: there was no admissible evidence of transferable tax credits; the Commissioner applied the Cheque to the Pharmacy GST account in accordance with the appellant's instructions and records (the alleged October letter was not received); set-off/counterclaim is impermissible in Crown tax recovery proceedings; accordingly summary judgment for the Commissioner was properly entered and the Court rightly declined to withhold judgment in the absence of demonstrated injustice.