Judicial Independence

INCOME TAX APPELLATE TRIBUNAL

Tribunals are quasi-judicial bodies established to provide specialized, speedy, and cost-effective resolution of disputes in specific areas like taxation, environment, company law, and administration. Empowered by Articles 323A and 323B of the Constitution, they function outside the traditional court system but are subject to judicial review by High Courts and the Supreme Court, as upheld in L. Chandra Kumar (1997).

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WHAT IS GOODS & SERVICES TAX APPELLATE TRIBUNAL (GSTAT)? EXPLAINED

The launch of GSTAT, under the CGST Act 2017, marks a major reform as India’s unified appellate forum for GST disputes. With judicial-technical expertise and a digital-first approach, it ensures speedy, uniform justice, reduces litigation, boosts business confidence, and improves ease of doing business.

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IMPEACHMENT OF JUDGES: PROCESS & GROUNDS

Impeachment is a constitutional process, which ensures accountability within the judiciary. The process begins with a motion for removal in either house of Parliament, passed by a special majority in both houses, and the President issues an order for the judge's removal. Despite six attempts since independence, no judge has been impeached thus far. 

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