Section 23
Transfer of pending cases from High Court.
The National Tax Tribunal Act, 2005
About this Act
An Act to provide for the adjudication by the National Tax Tribunal of disputes with respect to levy, assessment, collection and enforcement of direct taxes and also to provide for the adjudication by that Tribunal of disputes with respect to the determination of the rates of duties of customs and central excise on goods and the valuation of goods for the purposes of assessment of such duties as well as in matters relating to levy of tax on service, in pursuance of article 323B of the Constitution and for matters connected therewith or incidental thereto.
(1) On and from such date as the Central
Government may, by notification, specify, all matters and proceedings including appeals and references
under the direct taxes and indirect taxes pending before any High Court immediately before that date shall
stand transferred to the National Tax Tribunal.
(2) Where any matter or proceeding including appeals and references stand transferred from the High Court to the National Tax Tribunal under sub-section (1),—
(a) the High Court shall, as soon as may be after such transfer, forward the records pertaining to such matter or proceeding to the National Tax Tribunal;
(b) the National Tax Tribunal shall, on receipt of such records, proceed to deal with such matter or proceeding from the stage at which it is transferred or from an earlier stage or de novo as it may deem fit;
(c) the Chairperson shall constitute a Bench consisting of such number of Members as he deems fit for hearing cases transferred under this section.
(2) Where any matter or proceeding including appeals and references stand transferred from the High Court to the National Tax Tribunal under sub-section (1),—
(a) the High Court shall, as soon as may be after such transfer, forward the records pertaining to such matter or proceeding to the National Tax Tribunal;
(b) the National Tax Tribunal shall, on receipt of such records, proceed to deal with such matter or proceeding from the stage at which it is transferred or from an earlier stage or de novo as it may deem fit;
(c) the Chairperson shall constitute a Bench consisting of such number of Members as he deems fit for hearing cases transferred under this section.