Court :
Supreme Court of India
Brief :
In this case the Full bench of Supreme Court has struck down the National Tax Tribunals Act, 2005 as unconstitutional. Though tribunalization has been allowed at the original stage subject to certain safeguards, the boundaries have been crossed by the National Tax Tribunals Act and encroached the exclusive domain of the High Courts. The Supreme Court also had to consider whether Chartered Accountants Chartered Accountants could be appointed Members of the NTT and whether s. 13(1) of the Act which permitted Chartered Accountants to represent a party to an appeal before the NTT was valid in law. It also had to consider the application by the Company Secretaries that they are equal in all respects to the CAs and should also be permitted to appear and plead before the NTT.
Citation :
Madras Bar Association – Petitioner – Versus – Union of India and another – Respondents
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