The Invisible Victims Doctrine In Tax Litigation: Justice Surya Kant’s Rethinking

Justice Surya Kant’s reflections on the “Invisible Victims Doctrine” emphasize human fairness in taxation. He argues that technical rigidity often blinds adjudicators to equity concerns, leaving honest taxpayers as unseen casualties. The essay advocates a balance between statutory interpretation and equitable justice, encouraging courts to adopt a compassionate, rights-based approach in fiscal adjudication.