The National Tax Tribunal Act, 2005

The National Tax Tribunal Act, 2005 was enacted to provide for the establishment of a National Tax Tribunal, which would act as a forum for the adjudication of disputes related to direct and indirect taxes. The Act specifies the composition, powers, and functions of the National Tax Tribunal, as well as the qualifications and appointment of its members. The Act also lays down the procedure for filing appeals before the Tribunal, the time limits for such appeals, and the powers of the Tribunal to review its own decisions. The National Tax Tribunal Act, 2005 is an important legislation for the resolution of tax-related disputes in India.