https://www.taxtmi.com/caselaws?id=217045 In a part-heard appeal, the Delhi HC noted that the statutory scheme did not authorise a new member to join mid-hearing after substantial arguments had already been heard. A tribunal exercising judicial power must act fairly, and the member who hears the parties should ordinarily participate in the decision. Allowing a member who had not heard the arguments to join part-way deprived the affected party of a real opportunity to address that member and undermined natural justice. The temporary absence of one member did not justify a hearing arrangement that compromised procedural fairness. The petition was allowed, and the appeals were directed to continue before the original two members. en-us Fri, 21 Sep 2012 00:00:00 +0530 Tue, 12 Aug 2014 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217045 In a part-heard appeal, the Delhi HC noted that the statutory scheme did not authorise a new member to join mid-hearing after substantial arguments had already been heard. A tribunal exercising judicial power must act fairly, and the member who hears the parties should ordinarily participate in the decision. Allowing a member who had not heard the arguments to join part-way deprived the affected party of a real opportunity to address that member and undermined natural justice. The temporary absence of one member did not justify a hearing arrangement that compromised procedural fairness. The petition was allowed, and the appeals were directed to continue before the original two members. Case-Laws VAT and Sales Tax Fri, 21 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217045