https://www.taxtmi.com/caselaws?id=422127 The rule against bias applies where there is a reasonable likelihood of impartial adjudication being affected, and actual bias need not be proved. The principle that no person should be a judge in his own cause extends to quasi-judicial proceedings. Here, a Tribunal member who had earlier decided an interlocutory stay matter in the same case later sat on the final appellate bench, creating a disqualifying likelihood of bias. No doctrine of necessity justified his participation, and recusal was available. The second appellate order was therefore vitiated and was set aside in favour of the assessee. en-us Mon, 02 May 2022 00:00:00 +0530 Tue, 10 May 2022 08:54:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422127 The rule against bias applies where there is a reasonable likelihood of impartial adjudication being affected, and actual bias need not be proved. The principle that no person should be a judge in his own cause extends to quasi-judicial proceedings. Here, a Tribunal member who had earlier decided an interlocutory stay matter in the same case later sat on the final appellate bench, creating a disqualifying likelihood of bias. No doctrine of necessity justified his participation, and recusal was available. The second appellate order was therefore vitiated and was set aside in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 02 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422127