Lack of judicial dominance in the appointment process of Members and Presiding Officers of Tribunal is in direct contravention of doctrine of separation of powers and is encroachment on the judicial domain. Executive is a litigating party in most of the litigations and hence , cannot be allowed to be a dominant participant in judicial appointments . Tribunals constituted in substitution of Courts should have similar standards of appointment , qualification and conditions of service to inspire confidence of public at large . Central Government has given liberty to seek modification of the order after framing fresh Rules Strictly in conformity and accordance with the principles delineated in R.K Jain ( 1993) 4SCC 119 , L. Chandra Kumar (1997) 3 SCC 261 , Madras Bar Association (2014) 10 SCC 1 and Gujarat Urja Nigam Ltd ( 2016) 9 SCC 103, conjointly read with this judgement . Central Government directed to consult Law Commission of India and other expert body and revisit the provisions of statutes referable to the Finance , Act , 2017 or other Acts listed herein. Central Government should then place appropriate proposals before Parliament for consideration of the need to remove direct appeals to Supreme Court from orders of Tribunals . This should be done with in six months . Tribunal dealing with similar areas of law must be amalgamated to ensure efficient utilisation of reserves and facilitate greater access to justice .