Rajasthan High Court
Gajmukhi Bullion v. Additional Commissioner, Central Goods and Service Tax
Where Additional Commissioner who approved prosecution report subsequently acted as quasi-judicial adjudicating authority in matter involving petitioner dealing in bullion, gems and jewellery, foundation of unbiased adjudication was undermined, giving rise to reasonable apprehension of bias and resulting in quashing of both adjudication and appellate orders with remand for separation of roles