8 Apr 2014
TRADE A HOME LIMITED v OKTILLION CHARTERED ACCOUNTANTS [2014] NZHC 712
- Citation
- [2014] NZHC 712
- Court
- High Court
The statutory demand was set aside because Trade A Home Ltd demonstrated arguable and substantial grounds to dispute the debt and a reasonably arguable counterclaim/set-off arising from alleged negligent or inadequate GST advice by Oktillion; material short of proof was presented sufficient for a prompt summary determination under s 290 to refuse enforcement of the demand.