Summary
The Court withdrew to itself writ petitions challenging ICAI’s tax-audit assignment limits and related disciplinary proceedings pending in three High Courts. Conflicting High Court decisions and the question’s importance to chartered accountants and taxpayers warranted an authoritative determination. Existing interim orders were continued pending further orders; the validity of the guidelines was not decided in these transfer proceedings.
Issues
- Whether challenges to ICAI’s tax-audit assignment limits and consequential disciplinary proceedings should be withdrawn from different High Courts to the Supreme Court.
Provisions considered
- Article 139A(1), Constitution of IndiaExercised the power to withdraw pending High Court cases involving a common question of general public importance for authoritative resolution. (¶¶ 1, 15, 16, 18)
Held
- Earlier dismissal of transfer petitions did not bar the present transfers: conflicting High Court judgments had since emerged. An earlier decision transferring a different ICAI dispute to one High Court likewise did not preclude withdrawal of these proceedings to the Supreme Court. (¶¶ 14, 15)
- The audit-limit guidelines and consequential disciplinary proceedings raised an issue of public importance affecting tax professionals and citizens requiring compulsory tax audits. Withdrawal to the Supreme Court was appropriate to settle the law and remove uncertainty. (¶¶ 16, 18)
- Interim orders operating in the transferred writ petitions would continue until further orders of the Supreme Court. (¶¶ 17, 19)
Result
Transfer petitions allowed; the specified writ petitions withdrawn to the Supreme Court, with existing interim orders continued until further orders. Registry directed to communicate the order immediately to the concerned High Courts.