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