29 Feb 2008
COMMISSIONER OF INLAND REVENUE V F B DUVALL LIMITED HC AK CIV 2007-404-2708
- Citation
- openlaw-61b82d08_f4c1_4585_b1c1_77deb828a2cd.pdf
- Court
- High Court
Application for stay and restraint of advertising dismissed because (1) there is a prima facie debt owing on the GST assessments; (2) the applicant failed to establish a strong prima facie right to set-off input tax credits because no determination exists obliging the Commissioner to refund those credits and the NOPA was out of time and not backed by exceptional circumstances; (3) r146 and s109 prevent the applicant from relying on set-off/counterclaim or disputing the assessments in these proceedings; (4) the Commissioner's 28 October 2004 letter did not constitute an open-ended bar to enfor…