Taxpayer successfully appeals from strike out of taxpayer’s challenge in the TRA

The TRA struck out Ms Kaur’s challenge due to her failure to comply with unless orders made by consent ([2022] NZTRA 4). The taxpayer both appealed the TRA’s decision and sought judicial review.

The High Court accepted there was a right of appeal from the interlocutory decision as it ended Ms Kaur’s challenge.

The High Court allowed the appeal against the strike out of Ms Kaur’s proceeding. The High Court dismissed the judicial review as redundant. The effect of this is that her proceedings is revived before the TRA.