Key Provision of Writ Petition as Remedy to Tax Litigation

A writ is nothing but a formal order in written format issued by the Court to an authority or a person, which they need to obey. If a person approaches a court and asks for the issuance of a grant for immediate relief, it is a writ petition. A person can file the petition before the Honorable Supreme Court under Article 32(1) of the Indian Constitution.

The Supreme Court enjoys the power of issuing directions or orders or writs for enforcing the rights under Article 32(2) of the Indian Constitution. You can even file a petition before the High Court under Articles 226 and 227 of the Indian Constitution. A writ petition is a final resort offered to the affected party as a remedy for his or her injury from the Supreme Court or High Courts.

Special Powers to High Courts

Articles 226 and 227 of the Indian Constitution form the two important parts, conferring special powers in the hands of the High Courts to provide immediate relief to the affected parties. The former, Article 226 provides the power to the High Courts to issue any person or authority, including the Government, orders, directions, or writs.

It also grants every High Court in issuing certain writs throughout its territory. While the later Article 227 confers that all the High Courts of India enjoy the power of superintending over all the courts and tribunals that come under each High Court’s jurisdiction.

What are the Different Types of Writs?

We have discussed below the different forms of writs.

  1. Mandamus

The Court provides the writ to an authority to refrain from doing a particular action, which proves injustice to the public.

  1. Habeas Corpus

The Supreme Court or High Courts issue the petition to an authority or a person in producing a person in court who is either missing or has been kept under illegal custody.

  1. Prohibition

It is a stay order passed by the Court to a Lower Court or any other public authority for stopping it to act beyond its powers.

  1. Certiorari

The Court issues this writ for correcting any gross errors of jurisdiction if it found the subordinate court acted without jurisdiction or with excess jurisdiction.

  1. Quo Warranto

This writ is applicable in public offices, which the Court issues to prevent a person from acting in a government office when he or she fails to qualify in holding a post and all appointments are nullified if they are illegal.

What are the Requirements of Filing a Writ Petition?

People or authority files a writ petition when the principles of natural justice contravene along with allegation of infringement of the fundamental rights to achieve an immediate remedy. The court might admit a petition along with exercise writ jurisdiction if it feels the affected parties received an order under the following circumstances.

  1. You can file a petition against the State and Central Government authorities if their filed officials denied legitimate benefits available under the provisions of Rules or laws.
  2. You can file a petition against a Lower Court Orders passed defending the fundamental principles of judicial procedure and non-application of his mind.
  3. You are eligible to file a writ petition against any authorities if it exercised its powers dishonestly.
  4. You can file a writ petition against private authorities if they discharged public functions.
  5. You are eligible to file a writ petition against any authorities if they act under a statute that does not have the power to issue the order beyond its scope of jurisdiction.

Maintenance of Writ Petition

Articles 226 and 227 of the Indian Constitution grants powers to both the Supreme Court, the High Courts, and the taxpayers to avail the opportunity for managing tax litigations. Usually, the High Courts are reluctant enough to interfere with the efficacious alternative remedies that are available under the tax laws. If somebody approaches any of the High Court without availing alternative remedy, the High Court must ensure that it has made a strong case or availability of good grounds in invoking the extraordinary jurisdiction.

We can state that there is no absolute bar in entertaining a writ petition under Articles 226 and 227 of the Indian Constitution despite the availability of alternative remedies under the statutory provisions.

Need guidance?

Touch base with us at info@cs-india.com

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Team MN & Associates