https://www.taxtmi.com/caselaws?id=386554 A member who hears an appeal against an order previously made by him in another capacity must recuse, because the rule against bias applies to judicial and quasi-judicial proceedings alike. The controlling test is a reasonable apprehension of bias, not proof of actual bias. As the same officer had passed the original order and later sat in appeal over it, the appellate order was vitiated by violation of natural justice and could not stand. Fresh adjudication by a different Bench was required. en-us Thu, 12 Sep 2019 00:00:00 +0530 Thu, 03 Oct 2019 06:07:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386554 A member who hears an appeal against an order previously made by him in another capacity must recuse, because the rule against bias applies to judicial and quasi-judicial proceedings alike. The controlling test is a reasonable apprehension of bias, not proof of actual bias. As the same officer had passed the original order and later sat in appeal over it, the appellate order was vitiated by violation of natural justice and could not stand. Fresh adjudication by a different Bench was required. Case-Laws VAT and Sales Tax Thu, 12 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386554