https://www.taxtmi.com/caselaws?id=352354 When a three-member Bench has already been constituted under the tribunal's reference procedure to resolve a difference of opinion, one member of that larger Bench cannot unilaterally decide that the reference was unwarranted and dispose of the appeal on merits. Regulation 28 permits the President to resolve a divided Bench by hearing the point of difference or referring it for hearing to another member or members, but once the matter had been fully heard by the larger Bench, the question of the validity of that reference could not be determined by a single member acting alone. The order was therefore treated as without authority, and the proper course was rehearing of the appeal by the same three-member Bench. en-us Wed, 22 Nov 2017 00:00:00 +0530 Tue, 04 Sep 2018 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352354 When a three-member Bench has already been constituted under the tribunal's reference procedure to resolve a difference of opinion, one member of that larger Bench cannot unilaterally decide that the reference was unwarranted and dispose of the appeal on merits. Regulation 28 permits the President to resolve a divided Bench by hearing the point of difference or referring it for hearing to another member or members, but once the matter had been fully heard by the larger Bench, the question of the validity of that reference could not be determined by a single member acting alone. The order was therefore treated as without authority, and the proper course was rehearing of the appeal by the same three-member Bench. Case-Laws VAT and Sales Tax Wed, 22 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352354