The Institute of Chartered Accountants of India (ICAI) has released the CAs’ Handbook on Writs, a comprehensive reference work aimed at equipping Chartered Accountants with a deeper understanding of constitutional remedies and writ jurisdiction under Indian law. Published in February 2025 by ICAI’s Committee on Commercial Laws, Economic Advisory and NPO Cooperative, the handbook seeks to bridge the growing intersection between financial expertise and legal advocacy.
The publication focuses on writs issued under Articles 32 and 226 of the Constitution of India and examines their expanding role in taxation disputes, regulatory compliance, administrative law, and public interest litigation. Recognising that Chartered Accountants increasingly operate at the crossroads of finance, governance, and law, the handbook positions writ jurisdiction as a critical tool for professionals dealing with complex regulatory and tax-related challenges.
In the foreword, ICAI President CA Ranjeet Kumar Agarwal underscored the importance of writs as constitutional safeguards that protect individual rights and uphold the rule of law. He noted that Chartered Accountants, as key stakeholders in corporate governance and financial compliance, often encounter situations where an understanding of writ remedies becomes essential. The handbook, he said, provides both conceptual clarity and practical insights into the use of writ jurisdiction in modern legal and regulatory contexts.
The handbook offers a structured and detailed analysis of the five principal writs—Habeas Corpus, Mandamus, Prohibition, Certiorari, and Quo Warranto—tracing their historical origins in English common law and their evolution within the Indian constitutional framework. It explains how these writs function as instruments of judicial review, enabling courts to check administrative excesses, correct jurisdictional errors, and enforce fundamental and legal rights.
A significant portion of the publication is devoted to the application of writs in taxation and fiscal matters. The handbook examines the statutory appellate framework under direct and indirect tax laws and clarifies the circumstances in which writ petitions may be maintained despite the availability of alternative remedies. It analyses key judicial precedents where High Courts and the Supreme Court have exercised writ jurisdiction in cases involving lack of jurisdiction, violation of natural justice, or infringement of fundamental rights, particularly in income tax and GST disputes.
The publication also explores the growing linkage between writ jurisdiction and Public Interest Litigation (PIL). Citing landmark rulings such as S.P. Gupta v. Union of India and M.C. Mehta v. Union of India, the handbook highlights how writ petitions have become a vehicle for addressing systemic governance failures, environmental degradation, and human rights violations. It explains the relaxation of the locus standi rule in PILs and the expanded role of courts in issuing directions that go beyond individual relief.
Another key focus area is the doctrine of natural justice and its enforcement through writs. The handbook discusses foundational principles such as the right to be heard and the rule against bias, supported by judicial authorities including A.K. Kraipak v. Union of India and Ridge v. Baldwin. It emphasises that even administrative and quasi-judicial actions must conform to procedural fairness, failing which they may be struck down through writ remedies.
Looking ahead, the handbook addresses emerging trends in writ jurisdiction, including digital rights, environmental sustainability, and the impact of technology on administrative decision-making. It also reflects on the need to balance judicial activism with restraint, cautioning against excessive intervention while reaffirming the judiciary’s role as a constitutional guardian.
Prepared under the guidance of the ICAI’s Committee on Commercial Laws, Economic Advisory and NPO Cooperative, with contributions from subject-matter experts, the CAs’ Handbook on Writs is intended to serve as a practical guide for professionals navigating legal disputes and compliance issues. By strengthening the legal literacy of Chartered Accountants, the publication aims to enhance their role as trusted advisors in an increasingly complex regulatory environment.
