2015 (9) TMI 42 - HC - VAT and Sales Tax

Consideration of Minority view of bench - Majority view of larger bench of Tribunal favours what revisionist sought to contend However said view has not been accepted by Tribunal comprising of lesser number of Members, and accordingly, rejected contentions of revisionist Whether tribunal was justified in considering minority view and discarding majority view of bench Held that - in matter of administration of justice, it is bounded duty of smaller bench to follow applicable judgment rendered by larger bench, i.e. majority view and not to follow minority view which has got no application It is well within competence of smaller bench to take steps to have matter referred to larger bench, if they are unable to accept applicable views expressed by larger bench That having not been done, therefore impugned judgment set aside and matter remit back to Tribunal with direction to re-consider matter in accordance with law Decided in favour of Revisionist.

Summary

The High Court of Uttarakhand found that a smaller bench must follow the majority view of a larger bench in the administration of justice. In this case, the smaller bench rejected the majority view of the larger bench, leading to the decision being set aside and remitted back to the Tribunal for reconsideration. The revisions were disposed of accordingly.