It's an interesting question.
The Written Statement or WS as it is called in its short form is used in the Civil Suits where it forms the part of the chain when the Plaintiff files a suit its called Plaint and in reply to the Plaint, filed by the Plaintiff the Defendent or Respondent files a Written Statement.
In this We either have to accept the fact as true(if both sides see it as universally correct fact).
-Or we deny the facts as false (if it is correct for the other side but not for us).
- WS has to be always denied if the client is unaware of the facts, whom the Advocate may represent and also a line by line denial for every statement made by plaintiff has to be done.
- WS will be onsidered on the points where the onus of proof will lie with the Plaintiff to prove the facts which the advocate along with their client have no clue about and ultimately has to be denied.
-The facts which are stated by the clients would be directly admitted as a matter of factual correct facts.
Counter affidavit is an affidavit filed by the respondent in reply to a petition. Respondent files reply to the petition in the form of affidavit. In most of the Writ Petitions, reply is being filed in the form of Counter Affidavit.