https://www.taxtmi.com/caselaws?id=162073 Section 57(3) of the Haryana Value Added Tax Act mandates that, where a two-member Tribunal Bench is equally divided, it must record the points of difference and refer the matter to the Full Member Tribunal. Sending the matter to a third member for an independent hearing without first formulating those points contravenes the prescribed statutory procedure, rendering the resulting order unsustainable. Waiver, estoppel, delay and pursuit of a reference remedy do not validate this fundamental procedural defect or bar writ jurisdiction where prejudice results. The Tribunal's common order was set aside and the appeals were directed to be reheard by the properly constituted forum. en-us Tue, 30 May 2006 00:00:00 +0530 Sat, 15 Feb 2014 14:43:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162073 Section 57(3) of the Haryana Value Added Tax Act mandates that, where a two-member Tribunal Bench is equally divided, it must record the points of difference and refer the matter to the Full Member Tribunal. Sending the matter to a third member for an independent hearing without first formulating those points contravenes the prescribed statutory procedure, rendering the resulting order unsustainable. Waiver, estoppel, delay and pursuit of a reference remedy do not validate this fundamental procedural defect or bar writ jurisdiction where prejudice results. The Tribunal's common order was set aside and the appeals were directed to be reheard by the properly constituted forum. Case-Laws VAT and Sales Tax Tue, 30 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162073