The environmental impact assessment (EIA) of the “Miramar Resort” development project is one of the iconic environmental litigation in Taiwan. In the administrative substantive law area, the legal issues of this case are that if such development project should proceed environmental impact assessment procedure and if the competent authority should order to stop such development or permit the resumption of work. In the administrative procedural law area, this case involves that the legitimacy of such environmental impact assessment procedure, especially the issues regarding to complying the rule of recusing and other due process problems. The three issues mentioned above are related and interact with each others. This article would try to reason this situation and analyze the connection of them from the perspective of Decision No. 481 of Kaohsiung High Administrative Court (2013) for future discussions in theory and practice.