High Court refuses to grant stay of liquidation pending outcome of judicial review proceeding
The Commissioner commenced liquidation proceedings against KD Transport Limited (KD). KD requested relief under s 177 of the TAA which the Commissioner declined. KD sought judicial review of the Commissioner’s decision declining its proposal for relief and also applied to stay the liquidation proceeding, pending determination of its judicial review application. The stay application needed an extension of time as it was made outside the five working day period prescribed in the High Court Rules. The application for an extension of time was dismissed, and the Associate Judge made an order liquidating KD.
Companies Act 1993
High Court Rules 2016 r 1.19, 31.11
Judicial Review Procedure Act 2016 s 15
Tax Administration Act 1994 (TAA) s 3, s 6, s 6A, s 176, s 177, s 177A, Pt 11
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