Independent quasi-judicial discretion bars administrative pre-audit interference with a statutory refund order.

A statutory appellate authority under the Gujarat Value Added Tax Act must exercise independent quasi-judicial judgment within the Act's complete scheme of assessment, appeal, revision and rectification. An administrative superior cannot compel the authority to keep a refund order at draft stage, route it through pre-audit, or alter a reasoned decision already reached on the merits. Such interference was unauthorised and inconsistent with the statutory framework, and the refund order had to be finalised by the deciding authority itself without outside administrative control.

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Issues: Whether a statutory appellate authority under the Gujarat Value Added Tax Act, 2003 could be compelled by a higher administrative authority to keep its refund order at draft stage and modify it through a pre-audit process before granting refund.

Analysis: The Act contains a complete scheme for assessment, appeal, revision and rectification, and the appellate authority functions as a quasi-judicial authority within that statutory framework. A higher administrative officer, even if placed above the deciding authority in the departmental hierarchy, has no power to control or dictate the manner in which the statutory discretion is to be exercised. The record showed that the Joint Commissioner had already heard the matter and reached a reasoned conclusion in favour of refund, but the order was withheld only because of an internal pre-audit procedure and was then sent for modifications on directions from the higher authority. Such interference was held to be unauthorised, contrary to the statutory scheme, and inconsistent with the requirement that the authority itself must apply its independent judgment.

Conclusion: The pre-audit interference was impermissible in law, and the Joint Commissioner was directed to pass the order in terms of the draft refund order.

Final Conclusion: The petition succeeded, and the refund matter was required to be finalised by the statutory authority without outside administrative control.

Ratio Decidendi: A statutory quasi-judicial authority must exercise its own independent discretion, and its decision cannot be dictated or modified by an external administrative superior, especially where the superior is aligned with the revenue side of the dispute.

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