Paul Finance Ltd v Commissioner of Inland Revenue - [1995] 3 NZLR 521

Revenue — Goods and services tax — Assessment and determination by electronic means — Computer generated GST refund and notice of assessment issued in error — GST refund cheque cancelled — Application for summary judgment by taxpayer for payment — Whether taxpayer entitled to GST refund — Whether assessment made and deemed correct outside objection procedure — Goods and Services Tax Act 1985, ss 27, 28 and 29 — Inland Revenue Department Act 1974, s 21D — [Tax Administration Act 1994, s 105].