Constitutional challenge to the National Tax Tribunal framework was delinked from company law appeals and set for separate hearing.

The challenge to the National Tax Tribunal Act, 2005 and Article 323B of the Constitution was treated as distinct from the connected company law appeals because the two sets of matters rested on different legal foundations. The petitions questioned the constitutional validity of the tribunal framework, including provisions on appearance before the Tribunal, transfer of Members, and the composition of the Selection Committee, while the connected appeals did not involve Article 323B. As the basis of attack was materially different, the petitions could not be disposed of with the company law appeals and were directed to be delinked and heard separately.

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Issues: Whether the petitions challenging the constitutional validity of the National Tax Tribunal Act, 2005 and Article 323B of the Constitution of India could be disposed of along with the connected company law appeals, or required separate hearing.

Analysis: The petitions raised a challenge to the constitutional basis and structure of the National Tax Tribunal Act, 2005, including the validity of Article 323B and certain provisions concerning appearance before the Tribunal, transfer of Members, and composition of the Selection Committee. The challenge was found to be distinct from the issues arising in the connected company law appeals, which proceeded on a different legal foundation and did not involve examination of Article 323B. As the basis of attack in the two sets of matters was materially different, the petitions could not be disposed of in terms of the decision in the connected appeals.

Conclusion: The petitions were directed to be delinked and listed separately for hearing.

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