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The high courts of India are the highest courts of appellate jurisdiction in each state and union territory of India.However, a high court exercises its original civil and criminal jurisdiction only if the subordinate courts are not authorized by law to try such matters for lack of peculiar or territorial jurisdiction.
Tribunals in India are quasi-judicial bodies for settling various administrative and tax-related disputes, including matters that are under the jurisdiction of Central Administrative Tribunal (CAT), Income Tax Appellate Tribunal (ITAT), Customs, Excise and Service Tax Appellate Tribunal (CESTAT), National Green Tribunal (NGT), Competition Appellate Tribunal (COMPAT) and Securities Appellate ...
Service tax was introduced by Chapter V of Finance Act, 1994 [5] and this also was added to the jurisdiction of CEGAT. Accordingly, the name of the Tribunal was changed to Customs, Excise and Service Tax Appellate Tribunal (CESTAT) by amending section 129 of the Customs Act, by section 119 of Finance Act, 2003, [ 6 ] effective from 14 May 2003.
The Constitution states that the Supreme Court is a federal court, guardian of the Constitution, and the highest court of appeal. Articles 124 to 147 of the Constitution lay down the court's composition and jurisdiction. Primarily, it is an appellate court that takes up appeals against judgments of the High Courts of the states and territories.
The High Court of Judicature at Madras is a High Court located in Chennai, India. It has appellate jurisdiction over the state of Tamil Nadu and the union territory of Puducherry. It is one of the oldest high courts of India along with Calcutta High Court in Kolkata [1] [2] [3] and Bombay High Court in Mumbai.
The Indian High Courts Act 1861 [1] [2] (24 & 25 Vict. c. 104) was an act of the Parliament of the United Kingdom to authorize the Crown to create High Courts in the Indian colony. [3] Queen Victoria created the High Courts in Calcutta, Madras, and Bombay by Letters Patent in 1862. These High Courts would become the precursors to the High ...
India's Income Tax Appellate Tribunal (ITAT) was the first experiment in tribunalization in the history of India. It was set up on 25 January 1941 by virtue of section 5A of the Income Tax Act, 1922. It is second appellate authority under the direct taxes and first independent forum in its
Since India's Independence, 22 judges from this court have been elevated to the Supreme Court and 8 have been appointed to the office of Chief Justice of India. [2] The court has Original Jurisdiction in addition to its Appellate. Judgments issued by this court can be appealed only to the Supreme Court of India.