Plain meaning
A court process for reviewing the legality or reasonableness of certain government or administrative decisions.
Key points
- Judicial Review helps explain how legal authority is created, interpreted, challenged, or applied.
- Tax results often depend on both statutory wording and how courts or administrative bodies interpret that wording.
- The level of authority matters: a statute, regulation, appellate decision, trial decision, and administrative guidance do not all carry the same weight.
- For readers, the concept helps separate a binding legal rule from a factual result, policy proposal, administrative position, or litigation step.
Why it comes up
Judicial review can matter when tax administration, access-to-information decisions, discretionary relief, or agency conduct is challenged.