The Supreme Court, on Thursday, struck down the National Tax Tribunal Act, holding it unconstitutional.
An apex court constitution bench headed by Chief Justice RM Lodha said the Parliament could not take away the powers of the judiciary and rest them in a tribunal, which is not a court in its characteristics.
Justice Rohinton Fali Nariman, in a separate but concurring judgment, described the tribunal as unconstitutional and in breach of separation of powers between different organs of the state.
He said the substantial question of law can only be decided by the higher judiciary - the Supreme Court and the high courts.
