Overview
- The court held that Parliament reenacted clauses earlier struck down, an impermissible attempt to override binding precedents and the separation of powers.
- Directions from the Madras Bar Association rulings now govern tribunal appointments and tenure until Parliament passes a compliant law.
- Key provisions invalidated include a uniform four‑year term, a minimum entry age of 50, and the rule requiring the selection panel to send two names per vacancy.
- Selections completed by the search‑cum‑selection committee before the 2021 Act are protected, with service conditions reverting to the earlier framework.
- Members of ITAT and CESTAT will serve until 62, with chairpersons or presidents until 65, creating immediate staffing implications where current members exceed restored limits.