Supreme Court of India brings an end to National Tax Tribunal Thursday Sep 25,2014

A five-judge Constitution Bench headed by Chief Justice of India R.M. Lodha, who is retiring on Saturday Sep 27,2014, emphasised the independence of the judiciary while declaring as “unconstitutional” an Act by Parliament to set up the National Tax Tribunal (NTT)

Chief Justice of India R.M. Lodha, whose stint of five months was marked by tiffs with the NDA government over the judiciary’s independence, warned the executive again on Thursday Sep 25,2014 against encroaching on the domain of superior courts

 

This body allowed the legislature and executive to take away the jurisdiction of high courts to hear tax matters, and vested it with a tribunal, members of which are appointed by the executive. 

The Bench said the NTT encroached on the exclusive domain of superior courts. 

The SC also ruled that chartered accountants cannot represent a tax litigant in a revenue tribunal, provided in the act. 

Lodha will be succeeded by Justice H.L. Dattu, who will have a longer term till December 2, 2015.

Representing the NDA government, Attorney General Mukul Rohatgi justified the creation of the NTT and said the idea of creating tribunals was to remove the backlog of cases in high courts. 

The SC passed the order in response to petitions filed by Madras Bar Association.