A declaratory judgment is a binding judgment from a court defining the legal relationship between parties and their rights in a matter before the court. The DJA prohibits courts from providing declaratory relief with respect to federal taxes; that prohibition is jurisdictional.Note: All General Orders are also "Administrative Orders". —. Corpus Christi 1992, writ denied) (allowing extrinsic evidence to be used to fill gaps in a petition or complaint); Cook v. An affirmative matter which defeats Plaintiff's claim for declaratory judgment under Section 2. Court of Appeals of Georgia construe the Declaratory Judgment Act, 28 U.S.C. § 2201 et seq. Declaratory relief, also commonly known as declaratory judgment or declaration, is a form of discretionary remedy which parties may seek from the court. In the event of a legal controversy, both parties generally want to avoid any legal uncertainty and insecurity that could arise out of a dispute. Addressed the issue of delay in the context of the Langbords' objection to the Government's filing of its declaratory judgment claim. Declaratory Judgment.