https://www.taxtmi.com/caselaws?id=329018 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. en-us Wed, 08 Jun 2016 00:00:00 +0530 Tue, 28 Mar 2017 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329018 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. Case-Laws VAT and Sales Tax Wed, 08 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329018