https://www.taxtmi.com/caselaws?id=264948 An assessing officer who had participated in the audit process and issued the foundational letter for the audit visit report could not validly complete the assessment for the same dealer under the Orissa Value Added Tax Act, 2004. Such dual involvement breached natural justice because an officer who helps prepare the audit material cannot later sit in judgment over it, as this creates a risk of bias and undermines impartial adjudication. The assessment was therefore unsustainable, quashed for want of impartiality, and the matter required fresh assessment by an independent, unconnected authority after hearing the dealer. en-us Fri, 26 Sep 2014 00:00:00 +0530 Sun, 04 Oct 2015 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264948 An assessing officer who had participated in the audit process and issued the foundational letter for the audit visit report could not validly complete the assessment for the same dealer under the Orissa Value Added Tax Act, 2004. Such dual involvement breached natural justice because an officer who helps prepare the audit material cannot later sit in judgment over it, as this creates a risk of bias and undermines impartial adjudication. The assessment was therefore unsustainable, quashed for want of impartiality, and the matter required fresh assessment by an independent, unconnected authority after hearing the dealer. Case-Laws VAT and Sales Tax Fri, 26 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264948