MADRAS BAR ASSOCIATION vs UNION OF INDIA & ANR.

The Supreme Court upheld the constitutional validity of the National Tax Tribunal Act, 2005, ruling that it does not violate the basic structure of the Constitution. The Court emphasized that the establishment of the National Tax Tribunal (NTT) as a quasi-judicial body does not infringe upon the judicial review powers of the High Courts, as it serves to streamline tax adjudication processes. The judgment clarified that the NTT's role is complementary to the existing judicial framework rather than a replacement, thus affirming the Act's provisions.