Ex-parte injunction misuse: department entitled to resituate goods removed to frustrate tax recovery. Supreme Court guidance affirms that the balance of convenience in fiscal matters favours the Government and warns against misuse of an ex-parte injunction to remove goods from tax authorities' reach; where goods were removed under such interim orders and proceedings withdrawn to defeat prohibitory orders, the Department should be resituated in respect of those goods.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Ex-parte injunction misuse: department entitled to resituate goods removed to frustrate tax recovery.
Supreme Court guidance affirms that the balance of convenience in fiscal matters favours the Government and warns against misuse of an ex-parte injunction to remove goods from tax authorities' reach; where goods were removed under such interim orders and proceedings withdrawn to defeat prohibitory orders, the Department should be resituated in respect of those goods.
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