https://www.taxtmi.com/caselaws?id=162169 A member of a State Appellate Committee was disqualified from hearing an appeal where he had earlier participated as Chairman of the original committee that rejected the same exemption claim. The governing rule of natural justice requires an unbiased decision-maker, and prior involvement in the identical dispute created a reasonable likelihood of bias under the principle that no one may be a judge in his own cause. Sitting later on a multi-member appellate body did not cure the defect because he had already expressed an opinion on the matter under appeal. The appellate order was therefore vitiated for bias. en-us Thu, 02 Sep 2004 00:00:00 +0530 Fri, 21 Feb 2014 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162169 A member of a State Appellate Committee was disqualified from hearing an appeal where he had earlier participated as Chairman of the original committee that rejected the same exemption claim. The governing rule of natural justice requires an unbiased decision-maker, and prior involvement in the identical dispute created a reasonable likelihood of bias under the principle that no one may be a judge in his own cause. Sitting later on a multi-member appellate body did not cure the defect because he had already expressed an opinion on the matter under appeal. The appellate order was therefore vitiated for bias. Case-Laws VAT and Sales Tax Thu, 02 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162169