Madras Bar Association vs Union Of India & Anr

The Supreme Court examined the constitutional validity of the National Tax Tribunal Act, 2005, challenging its provisions under Article 323B and Section 46 of the Constitution (Forty-second Amendment) Act, 1976. The Court found that the Act's provisions could undermine judicial independence by allowing excessive executive control over the tribunal system, thus infringing upon the basic structure of the Constitution. The Union Government was permitted to amend the Act to address concerns raised regarding the appointment and transfer of tribunal members, ensuring judicial primacy in the selection process.