HC sets aside order passed by 4 member bench as appeal had to be heard by bench of 5 members

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Haryana VAT – Where appeal of assessee was heard by Bench of Five Members and order was reserved and in meantime one of members of Bench retired and thereafter remaining four members passed order and pronounced it, impugned order was without authority of law.

Section 109 of the Central Goods and Services Tax Act, 2017/Section 57, read with section 56, of the Haryana Value Added Tax Act, 2003 – Appellate Tribunal – Appeals to – Against an order passed by State Government under section 56(3), assessee filed appeal before Tribunal – Said appeal was heard by Bench of five members and order was reserved – Before order could be pronounced, one of members of Bench retired – Thereafter remaining four members passed order and pronounced it – Whether impugned order passed by four members of Tribunal was without authority of law – Held, yes 

Citation: [2018] 92 taxmann.com 320 (Punjab & Haryana)