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Issues: Whether a member who had not heard a part-heard appeal could join the Tribunal mid-hearing and participate in deciding the appeal, and whether such a change in bench composition violated the requirement of a fair hearing.
Analysis: The statutory scheme of the Delhi Value Added Tax Act, 2004 and the Tribunal Regulations did not prescribe that a part-heard appeal must be re-heard only by a freshly reconstituted full bench, nor did it authorise a procedure that permitted an additional member to join after substantial hearing had already taken place. A tribunal exercising judicial power must act fairly, and the core element of that fairness is that the member who hears the parties should also participate in the decision. If a member who has not heard the arguments joins mid-stream in a part-heard matter, the affected party is deprived of a real opportunity to address that member, which undermines both procedural fairness and public confidence in adjudication. The temporary absence of one member did not render the Tribunal dysfunctional, but that could not justify a hearing arrangement that offended natural justice in a part-heard appeal.
Conclusion: The addition of the third member to the part-heard appeal was impermissible, and the petition was allowed by directing the Tribunal to continue the appeals before the original two members who had heard the matter earlier.
Ratio Decidendi: In a part-heard judicial or quasi-judicial proceeding, the deciding authority must ordinarily be composed of the members who actually heard the matter, and a member who did not hear the arguments cannot join mid-hearing and participate in the decision if that would impair fair hearing.