Fast Track Team assessment cannot be reopened by one member acting alone without statutory authority.

A notice issued by an individual member of a Fast Track Team could not reopen or vary an assessment already finalised by that team under Section 17D of the Kerala General Sales Tax Act. Once the team had completed the assessment, an individual officer acting alone lacked competence to override that completed decision; any variation had to be taken by the same authority through the prescribed statutory procedure. The impugned notice was therefore without jurisdiction and was set aside.

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Issues: Whether a notice issued by one member of a Fast Track Team could reopen or vary an assessment already finalised by the team under Section 17D of the Kerala General Sales Tax Act.

Analysis: The assessment had already been finalised by the Fast Track Team, and the impugned notice was issued only by one officer who was merely a member of that team. A completed team decision could not be overridden by an individual member acting alone. Any variation of the earlier assessment had to be taken by the same authority in accordance with the applicable statutory procedure.

Conclusion: The notice was without competence and jurisdiction and was set aside.

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