Hello National Tax Tribunal .. Goodbye High Court ..??!!

UOI Vs. R. Gandhi (Supreme Court – 5 Judges)

Parliament is competent to constitute Tribunals for special Acts. However, the failure to ensure independence of judiciary and separation of judicial and executive power renders the Company Law Tribunal unconstitutional. Suggestions given on how to remedy the defects.

The Companies (Second Amendment) Act 2002 provides for the constitution of the National Company Law Tribunal (‘NCLT’) and National Company La

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