National Tax Tribunal establishment and its constitutional invalidation reshape adjudication of direct tax and duty disputes.

The National Tax Tribunal Act, 2005 establishes a tribunal to adjudicate disputes on levy, assessment, collection and enforcement of direct taxes, rates and valuation for customs and central excise duties, and matters relating to tax on services; it extends to the whole of India, allows the Central Government to appoint commencement dates for provisions, and was subject to a later declaration of constitutional invalidity affecting its statutory adjudicatory scheme.

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