M/S. Kwality Restaurant And Ice Cream ... vs The Commissioner Of Vat, Trade And Tax ... on 21 September, 2012
21. The Court further proceeded to observe that the conspectus of the DVAT
Act and the AT Regulations reveal that an AT discharges judicial functions.
Even if there were anomalies in the provisions, anything which tends to
undermine the public confidence in the AT has to be "shunned and wherever
necessary, cured". In the facts and circumstances, the Court passed an order
forbearing the third Member (Technical) from participating in the
ST.Appl. No. 74/2014 & connected matters
W.P.(C) No. 4537/2014 & connected matters Page 20 of 27
proceedings in the appeal in question any further and also directed the
appeal to be disposed of by the AT comprising two members who heard it at
the first place. The decision in Kwality Restaurant & Ice Cream Co. v.
Commissioner, VAT (supra) underscores that the legislative intent was that
of continuity of the AT and not its cessation because of a vacancy in its
membership.