Has the Court of Appeal decision in C of IR v Control Pacific Limited [2009] NZCA 568 given the Commissioner of Inland Revenue a blank cheque to…well…close the cheque book?
At stake was whether the Commissioner was bound to pay Contract Pacific Ltd a GST refund totalling $6,669,061.74 because he had not complied with section 46 of the Goods and Services Tax Act 1985 which sets out the circumstances in which the Commissioner may withhold a GST refund.
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