Constitutional Courts Play a vital role in protecting the fundamental rights of the Taxpayers. Ordinarily orders passed under any taxing statute can only be challenged by way of an Appeal, if so provided, and a Writ would not be maintainable unless a right to appeal is not provided as alternative and efficacious remedy under the relevant statute.

However, in case of absence of an alternative and efficacious remedy, constitutional Courts can be directly approached if the issue or grievance involves infringement of a Fundmental right, Non-adherence to Principles of Natural justice,  challenge to vires of legislation or issue of jurisdiction.

Therefore, Every Citizen has the right to be assessed as per law under Article 265 of the constitution of India and in case of Denial of this right has Remedy under Article 32 and 226 by way of Writ before the High Courts and/or Supreme Court with further right to Special leave before the Supreme Court under Article 136 of the Constitution if right under Article 265 infringed.

These Rights and Remedies are in addition to the alternative and efficacious options available within the respective legislations, by way of Rectifications, Appeals before various forums

Constitutional Courts also play a supervisory role in maintaining the rule of law within their territorial jurisdiction by keeping a check on abuse of power by the various authorities.