Practice area

Writs against authorities: tax, GST and regulatory action

Writ petitions challenging notices, assessments, attachments, licences and orders of tax and regulatory authorities.

Statutory authorities have wide powers, and those powers must be exercised within the law and with fairness. The High Court hears writ petitions where an authority acts without jurisdiction, breaches natural justice or ignores a binding legal position.

What this work involves

• GST and indirect tax: challenges to show cause notices, assessment and recovery orders, blocking of input tax credit, and provisional attachment of property and bank accounts
• Income tax: challenges to reassessment notices and procedural defects
• Customs and other duties in suitable cases
• Licences and permits: cancellation, suspension and refusal
• Regulatory action by statutory regulators and by the Registrar of Companies and other corporate authorities
• Orders of local and State authorities that affect business and property

The alternative remedy question

Most tax statutes provide for statutory appeals. The High Court generally expects those to be used, but entertains writs in recognised situations, such as lack of jurisdiction, breach of natural justice or a challenge to the vires of a provision.

Frequently asked questions

Can I file a writ petition against a GST notice?

In suitable cases, yes. The Court considers whether a statutory appeal is available and whether the case falls within an exception, such as a jurisdictional defect or a denial of natural justice.

Can the High Court stop a coercive recovery?

The Court can grant interim protection where there is a strong case and urgency, usually with conditions.

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