https://www.taxtmi.com/caselaws?id=357831 An assessing officer who had earlier detected the alleged turnover mismatch and excess input tax credit claim, and who later acted as the assessing authority, could not lawfully complete the same dealer's assessment where prior involvement created a reasonable likelihood of bias. The rule against a person being a judge in his own cause applies to quasi-judicial and administrative proceedings, and the assessment failed the requirement that justice must be seen to be done. The assessment order and consequential demand notice were therefore quashed for breach of natural justice, and the matter was remitted for fresh reassessment by a competent authority after giving the assessee a reasonable opportunity of hearing. en-us Tue, 20 Feb 2018 00:00:00 +0530 Fri, 30 Mar 2018 13:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357831 An assessing officer who had earlier detected the alleged turnover mismatch and excess input tax credit claim, and who later acted as the assessing authority, could not lawfully complete the same dealer's assessment where prior involvement created a reasonable likelihood of bias. The rule against a person being a judge in his own cause applies to quasi-judicial and administrative proceedings, and the assessment failed the requirement that justice must be seen to be done. The assessment order and consequential demand notice were therefore quashed for breach of natural justice, and the matter was remitted for fresh reassessment by a competent authority after giving the assessee a reasonable opportunity of hearing. Case-Laws VAT and Sales Tax Tue, 20 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357831