SC to form ‘special bench’ for tax cases: CJI Chandrachud

The Chief Justice of India (CJI), Dhananjaya Y Chandrachud, announced on Tuesday that the Supreme Court will establish a special bench to handle only tax cases starting the next week. There will be a special bench from next week onwards, on Wednesdays and Fridays, to deal with direct and indirect sales tax matters solely,” he […]

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by Snobar - November 23, 2022, 3:47 pm

The Chief Justice of India (CJI), Dhananjaya Y Chandrachud, announced on Tuesday that the Supreme Court will establish a special bench to handle only tax cases starting the next week.

There will be a special bench from next week onwards, on Wednesdays and Fridays, to deal with direct and indirect sales tax matters solely,” he told a group of lawyers who were present in his court hall to seek dates of hearing.

The Chief Justice of India, who assumed office on November 9, made a decision that is consistent with the action taken by a previous CJI, justice HL Dattu, who in the early months of 2015 established a bench that would only hear tax cases in recognition of the need to lessen the backlog of cases before the Supreme Court.

Justices AK Sikri and Rohinton F. Nariman were two experienced practitioners of tax law who were on the tax bench at the time. This bench produced about 200 tax law rulings in less than a year, illustrating its success. Since 2007, 2015 saw the largest annual sum of tax judgments delivered, and this allowed for the resolution of almost 500 related cases.

“This is a welcome move, considering the guidance the Supreme Court could provide to the revenue authorities and the litigant for future years and other pending cases. It will help reduce pendency across the courts in the country, besides assisting the calendar management of lawyers who practise in different courts,” said advocate Abhishek A Rastogi of law firm Rastogi Chambers.

A resolution to hear 10 bail cases and 10 transfer petitions each day of the week was adopted at a Supreme Court full court meeting on November 15. Justice Chandrachud said last week that matters of personal liberty would be prioritised under the new system as he informed the lawyers of the meeting.

The Chief Justice of India (CJI) emphasised on Friday that it has been decided to give priority to petitions from people who have spent time in jail or who fear losing their freedom soon.

“After 10 transfer petitions, all the benches shall hear 10 bail matters every day… those are the matters of personal liberty and we will prioritise them. All the courts will start their regular boards after hearing these 20 cases,” he said.

Justice Chandrachud also advised attorneys of the measures he had taken to simplify the listing process and introduce the maximum transparency into how matters are listed in the highest court. In addition, matters registered on Wednesday, Thursday, and Friday will be listed the following Monday for matters registered on Saturday, Monday, and Tuesday for matters registered on Friday for matters listed the following Friday.