The Supreme Court is hearing a petition filed by the Madras Bar Association (Petitioner) challenging the constitutional validity of National Tax Tribunal Act, 2005 (NTT Act) and Article 323B of the Constitution. The case is being heard by a Constitution Bench presided by Chief Justice RM Lodha and comprising Justices JS Khehar, Jasti Chelameswar, AK Sikri and Rohinton Fali Nariman.