{"id":6444,"date":"2014-09-26T17:09:00","date_gmt":"2014-09-26T17:09:00","guid":{"rendered":"http:\/\/localhost\/sccblog\/?p=6444"},"modified":"2015-10-14T17:18:56","modified_gmt":"2015-10-14T11:48:56","slug":"national-tax-tribunal-act-2005-unconstitutional","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2014\/09\/26\/national-tax-tribunal-act-2005-unconstitutional\/","title":{"rendered":"National Tax Tribunal Act, 2005 unconstitutional"},"content":{"rendered":"<p ><b><span>Supreme Court<\/span><\/b><span  >: Deciding the fate of the National Tax Tribunal, the constitutional bench of R.M. Lodha, CJ and J.S. Khehar, J. Chelameswar, Dr. A.K. Sikri and R.F. Nariman, JJ held that Sections 5, 6, 7, 8 and 13 of the National Tax Tribunal Act, 2005 (NTT Act) to be unconstitutional. It was held that since these provisions constitute the edifice of the NTT Act, the other provisions will automatically be rendered ineffective and inconsequential, hence, the entire legislation was declared to be unconstitutional. <o:p><\/o:p><\/span><\/p>\n<p ><span  >The present case which was represented by A.P. Datar and Attorney General Mukul Rohatgi, it was contended by the petitioner that the NTT Act which led to the constitution of the National Tax Tribunal, a quasi-judicial appellate tribunal empowered to adjudicate the appeals arising from the Appellate Tribunals constituted under the Income Tax Act, the Customs Act, 1962, and the Central Excise Act, 1944, undermined the process of independence and fairness as it intends to substitute High Court\u2019s power of judicial review by the extra-judicial body. <o:p><\/o:p><\/span><\/p>\n<p ><span  >The Court, while writing down an elaborate 270 pages long judgment, held that the Parliament has the power to enact legislation, and to vest adjudicatory functions, earlier vested in the High Court, with an alternative court\/tribunal and that the exercise of such power by the Parliament would not per se violate the basic structure of the Constitution. However, the basic structure of the Constitution will stand violated, if while enacting legislation pertaining to transfer of judicial power, Parliament does not ensure, that the newly created court\/tribunal conforms with the salient characteristics and standards, of the court sought to be substituted. R.F. Nariman, writing his concurrent opinion, said that a jurisdiction to decide substantial questions of law vests under only with the High Courts and the Supreme Court, and cannot be vested in any other body as a core constitutional value would be impaired thereby. It was concluded that the National Tax Tribunals Act was unconstitutional, being the ultimate encroachment on the exclusive domain of the superior Courts of Record in India. <i>Madras Bar Association v. Union of India, Transferred Case (C) No. 150 of 2006<\/i>, decided on 25.098.2014<o:p><\/o:p><\/span><\/p>\n<p ><span  >To read the full judgment, click <a href=\"http:\/\/supremecourtofindia.nic.in\/outtoday\/tc15006.pdf \">here<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court: Deciding the fate of the National Tax Tribunal, the constitutional bench of R.M. Lodha, CJ and J.S. Khehar, J. Chelameswar, <\/p>\n","protected":false},"author":3,"featured_media":7321,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9],"tags":[3026],"class_list":["post-6444","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-supremecourt","tag-National_Tax_Tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>National Tax Tribunal Act, 2005 unconstitutional | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2014\/09\/26\/national-tax-tribunal-act-2005-unconstitutional\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"National Tax Tribunal Act, 2005 unconstitutional\" \/>\n<meta property=\"og:description\" content=\"Supreme Court: Deciding the fate of the National Tax Tribunal, the constitutional bench of R.M. 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Dharmadhikari and A.S. Chandurkar, JJ., held that the National Green Tribunal\u00a0 has the power to adjudicate only on civil matters wherein substantial question relating to environment is involved and\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":246684,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/04\/08\/itats-power-to-grant-stay-is-the-supreme-court-decision-in-pepsi-foods-the-last-word\/","url_meta":{"origin":6444,"position":2},"title":"ITAT\u2019s power to grant stay: Is the Supreme Court decision in Pepsi Foods the last word?","author":"Bhumika Indulia","date":"April 8, 2021","format":false,"excerpt":"by Tarun Jain\u2020 Cite as: 2021 SCC OnLine Blog Exp 24","rel":"","context":"In &quot;Experts Corner&quot;","block_context":{"text":"Experts Corner","link":"https:\/\/www.scconline.com\/blog\/post\/category\/experts_corner\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/MicrosoftTeams-image-56.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/MicrosoftTeams-image-56.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/MicrosoftTeams-image-56.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/MicrosoftTeams-image-56.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/MicrosoftTeams-image-56.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":212064,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/15\/centre-notifies-the-creation-of-national-bench-of-the-goods-and-services-tax-appellate-tribunal-gstat\/","url_meta":{"origin":6444,"position":3},"title":"Centre notifies the creation of &#8212; National Bench of the Goods and Services Tax Appellate Tribunal (GSTAT)","author":"Bhumika Indulia","date":"March 15, 2019","format":false,"excerpt":"S.O. 1359(E)\u2014 In exercise of the powers conferred by Section 109 of the Central Goods and Services Tax Act, 2017, the Central Government, on the recommendation of the Council, hereby notifies the creation of the National Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) at New Delhi, with\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":208885,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/01\/28\/cabinet-approves-creation-of-the-national-bench-of-the-goods-and-services-tax-appellate-tribunal-gstat\/","url_meta":{"origin":6444,"position":4},"title":"Cabinet approves creation of the National Bench of the Goods and Services Tax Appellate Tribunal (GSTAT)","author":"Bhumika Indulia","date":"January 28, 2019","format":false,"excerpt":"The Union Cabinet, chaired by the Prime Minister Shri Narendra Modi, has approved the creation of National Bench of the Goods and Services Tax Appellate Tribunal (GSTAT). The National Bench of the Appellate Tribunal shall be situated at New Delhi. GSTAT shall be presided over by the President and shall\u2026","rel":"","context":"In &quot;Cabinet Decisions&quot;","block_context":{"text":"Cabinet Decisions","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/cabinet_decisions\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":229572,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/05\/15\/powers-of-the-income-tax-appellate-tribunal-to-grant-stay-and-the-amendment-by-the-finance-act-2020-is-it-directory-or-unconstitutional\/","url_meta":{"origin":6444,"position":5},"title":"Powers of the Income Tax Appellate Tribunal to grant stay and the amendment by the Finance Act, 2020 \u2013 is it directory or unconstitutional?","author":"Bhumika Indulia","date":"May 15, 2020","format":false,"excerpt":"by Gunjan H Kakkad*","rel":"","context":"In &quot;Op Eds&quot;","block_context":{"text":"Op Eds","link":"https:\/\/www.scconline.com\/blog\/post\/category\/op-ed\/legal-analysis\/"},"img":{"alt_text":"Income Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/6444","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=6444"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/6444\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/7321"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=6444"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=6444"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=6444"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}