S. RAVINDRA BHAT

1. This writ petition challenges the functioning of the Appellate Tribunal, Value Added Tax (hereafter Tribunal) in respect of a part heard appeal pending before the Tribunal. The Tribunal consists of 3 members, i.e the Chairman, a Judicial Member and an Administrative Member. The petitioner’s grievance is that after two members heard the case substantially (in the absence of the third member, who had proceeded on leave) and closed hearings on its behalf, the third member sought join the bench and participate in the proceedings. This procedure is challenged as improper and in denial of a fair hearing.

2. The petitioner is a registered dealer, under the Delhi Value Added Tax Act, 2004 and the Central Sales Tax Act, 1956; it had filed its return for the years 1988-89, 1989-90 and 1990-91. Its returns were reassessed and additional demands were made. The writ

petitioner impugned that demand, before the Additional Commissioner, who confirmed the reassessment. Aggrieved by that order, the petitioner filed appeals before the Tribunal. The appeals were heard, on merits-though on a preliminary issue-by the Tribunal consisting of Mr. S.K. Kaushal (Chairman) and Mr