Supreme Court of India

Madras Bar Association v. Union of India and Another

Neutral citation
Reported as [2014] 10 S.C.R. 1
Bench R.M. Lodha, Jagdish Singh Khehar, J. Chelameswar, A.K. Sikri and R.F. Nariman JJ.
Decided 25 September 2014

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From the headnote

National Tax Tribunal Act, 2005: History of promulgation of NTT Act - Discussed. Whether High Courts which discharge judicial functions, can be substituted by an extra-judicial body such as NTT and whether the NTT in the manner of its constitution undermines a process of independence and fairness, which are sine qua non of an adjudicatory authority - Held: It was impermissible for the legislature to abrogate/divest the core judicial appellate functions traditionally vested with the High Court, and to confer! vest the same, with an independent quasi-judicial authority, which did not even have

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