Constitutional challenges
Sometimes the answer to a demand is not that it was wrongly computed but that the provision behind it should not stand. These are the hardest matters to run and the ones that change the position for everybody, not just the petitioner.
What this covers
- Challenges to the vires of statutory provisions and notifications
- Writ petitions before the High Courts and proceedings in the Supreme Court
- Challenges to levies on legislative competence and Article 14 grounds
- Retrospective amendments and their effect on concluded matters
- Procedural challenges where a demand is made without jurisdiction
- Safeguards on search, seizure and inspection powers
Why clients bring us this work
Our advisors have carried this kind of matter to conclusion more than once: a challenge that led the GST Council to issue Notification No. 15/2022-Central Tax (Rate) nationwide, the first challenge in India to the constitutional validity of Section 97 of the Finance Act 2022, and the first challenge to the Health Security and National Security Cess Act, 2025.
Related matters from our advisors' case record
The first challenge in India to the Health Security and National Security Cess Act, 2025 (Act No. 35 of 2025), the capacity-based cess on pan masala enacted in December 2025. The Delhi High Court issued notice to the Union of India. The matter is pending.
The first advocate in India to challenge the constitutional validity of Section 97 of the Finance Act 2022. The Union of India filed a Transfer Petition before the Supreme Court.
Successfully challenged the selective withdrawal of the GST exemption on residential dwellings under reverse charge. The GST Council issued Notification No. 15/2022-Central Tax (Rate) nationwide.
After a CGST raid on a family home and business, four safeguards were obtained from the Delhi High Court: home CCTV footage may be viewed only with the family present and the rest returned; officers cannot enter using a tenant’s keys without the owner’s knowledge; locks may be broken only after written reasons are recorded; and officers must use official channels rather than WhatsApp.
Common questions
Is a writ petition worth it when an appeal is available?
Usually the appellate route is the right one, and courts ordinarily expect it to be used. A writ becomes appropriate where the issue is jurisdictional, where the provision itself is under challenge, or where the appellate remedy cannot give effective relief in time.
What does a successful challenge actually achieve?
It can extend well beyond the petitioner. In Seema Gupta, the challenge to the selective withdrawal of the GST exemption on residential dwellings under reverse charge was followed by Notification No. 15/2022-Central Tax (Rate), which applied nationwide.
Send us the notice. We will tell you where you stand.
The first call is a 20-minute assessment of your notice or order, treated in strict confidence.
+91 96677 91917 ·
contact.nityalegal@gmail.com ·
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