Examining Doctrine of Judicial Review regarding Tax Matters in Writ Jurisdiction

Episode Duration:
140 minutes.

Episode Background:

The U.S Supreme Court Decision in case of Marbury v. Madison established the “principle of judicial review” in the United States, meaning that American courts have the power to strike down laws, statutes, and some government actions that violate the Constitution of the United States. Pronounced in 1803, Marbury remains the single most important decision in American constitutional law, because the decision laid down that the U.S. Constitution is an actual "law" and not just a statement of political principles and ideals, as also helped define the boundary between the constitutionally “separate” executive and judicial branches of the American form of Government.

Particularly from an Indian standpoint, Article 13 declares all laws that are inconsistent with or in derogation of any fundamental rights shall be void. In other words, it provides for the doctrine of judicial review, whereby this power has been conferred on the Supreme Court of India [Article 32 – Right to Constitutional Remedy & Article 136- Special Leave to Appeal] & High Courts [Article 226 – Power to issue certain writs & Article 227 – Power of superintendence over all Courts] that are empowered to declare a law unconstitutional and invalid on the ground of contravention of any of the fundamental rights.

What will the episode cover?

In this regard, Taxsutra in association with Mr. Sujit Ghosh [Advocate, Supreme Court of India] presents a special episode on “Examining Doctrine of Judicial Review regarding Tax Matters in Writ Jurisdiction before High Courts.” In this episode, the speaker has exclusively focused on the evolution, power, scope & limits of judicial review under tax laws especially w.r.t High Courts, while encompassing an array of topics as below:

1. Legal Standards laid down by the Judiciary
2. Assumption of Jurisdiction by Writ Court – Cause of Action, Territorial Jurisdiction, the bar of alternate remedy and exceptions
3. Subject matter of Judicial Review – Administrative, Legislative & Quasi-Judicial Illegality respectively, challenge to policy matters & distinction between administrative and Quasi-Judicial action
4. Special Circumstances including absence of appellate remedy, Writ Petitions against AAR orders, principles of equity in tax law etc.
5. Analysis & Critique of landmark decisions on judicial review under taxation law
6. Delay and laches
7. Violation of Principles of Natural justice 
8. Doctrine of bias 
9. Doctrine of aprobate and reprobate and Acquiescence 
10. Judicial Discretion