Read the full judgment text of HCAL 227/2022 on BabelCite. This High Court CFI judgment was delivered on 28 September 2022.
1. The Applicant taxpayer in this case says that the Respondent (“Commissioner”) holds approximately $6 million paid by the Applicant, to which the Commissioner is not entitled. The Applicant demands the return or refund of that sum, and has brought these proceedings for that purpose. Albeit late in the day, the Commissioner has now agreed to refund that sum. But the Applicant will not take ‘yes’ for an answer.
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