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    <title>2010 (3) TMI 1100 - Supreme Court</title>
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    <description>Tribunals under Articles 323-A and 323-B are the court of first instance for matters within their jurisdiction, with High Court supervision available only by judicial review under Articles 226 and 227. A litigant cannot bypass the Tribunal and directly invoke the High Court merely because a statute&#039;s vires is questioned; direct recourse is exceptional only where the Tribunal-creating statute itself is challenged. The text also notes that parties who knew of the Tribunal proceedings but did not first pursue the statutory remedy, including review where available, could not treat the High Court as the initial forum. The Constitution Bench rule was binding under Article 141, and the direct approach to the High Court was not maintainable.</description>
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      <title>2010 (3) TMI 1100 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=178377</link>
      <description>Tribunals under Articles 323-A and 323-B are the court of first instance for matters within their jurisdiction, with High Court supervision available only by judicial review under Articles 226 and 227. A litigant cannot bypass the Tribunal and directly invoke the High Court merely because a statute&#039;s vires is questioned; direct recourse is exceptional only where the Tribunal-creating statute itself is challenged. The text also notes that parties who knew of the Tribunal proceedings but did not first pursue the statutory remedy, including review where available, could not treat the High Court as the initial forum. The Constitution Bench rule was binding under Article 141, and the direct approach to the High Court was not maintainable.</description>
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