https://www.taxtmi.com/caselaws?id=795877 A quasi-judicial officer who approved an investigation report initiating prosecution should not adjudicate the resulting show-cause notice, as this overlap creates a reasonable apprehension of bias. Actual bias or partiality need not be proved; the appearance of impartiality is required. Combining investigative approval and adjudicatory functions undermines procedural fairness. The article notes that the adjudication and appellate orders were quashed and the matter was remitted for fresh decision by a competent authority unconnected with the investigative, approval and quasi-judicial roles. en-us Fri, 17 Jul 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795877 A quasi-judicial officer who approved an investigation report initiating prosecution should not adjudicate the resulting show-cause notice, as this overlap creates a reasonable apprehension of bias. Actual bias or partiality need not be proved; the appearance of impartiality is required. Combining investigative approval and adjudicatory functions undermines procedural fairness. The article notes that the adjudication and appellate orders were quashed and the matter was remitted for fresh decision by a competent authority unconnected with the investigative, approval and quasi-judicial roles. Case-Laws GST Fri, 17 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795877