Future of Tribunals in India: An Analysis of Recent Judicial Response

Abstract

The case comment seeks to understand the verdict of the Supreme Court in Madras Bar Association v. Union of India wherein it declared the National Tax Tribunals Act 2005 to be unconstitutional. The Apex Court while upholding the power of the Parliament to create Tribunals has circumscribed it with limitations aimed at preserving the independence of the judiciary as well as efficacy of such Tribunals. The decision holds key lessons for the future of tribunals in India and goes at the foundation of the concepts of ‘separation of power,’ ‘rule of law’ and ‘judicial review’ in Indian jurisprudence.

Keywords: Tribunals, Tribunalisation, Madras Bar Association v. Union of India