https://www.taxtmi.com/caselaws?id=167819 Under section 57(3) of the Haryana Value Added Tax Act, 2003, a majority decision of a Tribunal becomes the operative decision once the majority Members have heard the matter, recorded reasons, signed the order and directed its release. A failure in ministerial communication cannot invalidate that signed order or justify constituting a fresh Bench to rehear the appeal. After signing and release for communication, the Tribunal became functus officio and had no administrative power to recall, reopen or alter the concluded decision. The Punjab and Haryana High Court therefore treated the later rehearing as without jurisdiction and reaffirmed that estoppel cannot cure an order passed without authority. en-us Wed, 13 Feb 2013 00:00:00 +0530 Sat, 03 Jan 2015 08:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167819 Under section 57(3) of the Haryana Value Added Tax Act, 2003, a majority decision of a Tribunal becomes the operative decision once the majority Members have heard the matter, recorded reasons, signed the order and directed its release. A failure in ministerial communication cannot invalidate that signed order or justify constituting a fresh Bench to rehear the appeal. After signing and release for communication, the Tribunal became functus officio and had no administrative power to recall, reopen or alter the concluded decision. The Punjab and Haryana High Court therefore treated the later rehearing as without jurisdiction and reaffirmed that estoppel cannot cure an order passed without authority. Case-Laws VAT and Sales Tax Wed, 13 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167819