Auckland Christian Fellowship and Recreations v Commissioner of Inland Revenue

[2020] NZHC 2224

IN THE HIGH COURT OF NEW ZEALAND AUCKLAND REGISTRY

I TE KŌTI MATUA O AOTEAROA TĀMAKI MAKAURAU ROHE

CIV-2019-404-002710

[2020] NZHC 2224

UNDER

Section 26A of the Taxation Review Authorities Act 1994

IN THE MATTER OF

The Goods and Services Tax Act 1985

BETWEEN

AUCKLAND CHRISTIAN FELLOWSHIP AND RECREATIONS

Appellant

AND

THE COMMISSIONER OF INLAND REVENUE

Respondent

Hearing:	On the papers at Auckland
Judgment:	28 August 2020

JUDGMENT OF POWELL J

[Costs]

This judgment was delivered by me on 28 August 2020 at 3.30 pm pursuant to R 11.5 of the High Court Rules

Registrar/Deputy Registrar Date:

AUCKLAND CHRISTIAN FELLOWSHIP AND RECREATIONS v THE COMMISSIONER OF INLAND REVENUE [2020] NZHC 2224 [28 August 2020]

[1]                 On 7 July 2020 this appeal was struck out. The appellant, Auckland Christian Fellowship and Recreations, failed to appear when the appeal was listed on two occasions following its unsuccessful application for a non-lawyer to represent it in the appeal.1

[2]                 The respondent Commissioner has now sought costs on a 2B basis. The Commissioner’s application has been referred to the appellant and to Mr Devathasan who had sought leave to represent the appellant in the proceedings, but no steps have been taken to oppose the costs sought.

[3]                 Having considered the quantum of costs sought I am satisfied the amounts sought are appropriate and therefore order the appellant, Auckland Christian Fellowship and Recreations to pay to the Commissioner of Inland Revenue costs in the sum of $4,063.00 together with disbursements in the sum of $1,179.65, being a total of $5,242.65.

Powell J

1      Auckland Christian Fellowship and Recreations v Commissioner of Inland Revenue [2020] NZHC 1301.