https://www.taxtmi.com/caselaws?id=175560 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. en-us Fri, 16 Jul 2010 00:00:00 +0530 Thu, 26 Nov 2015 15:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175560 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. Case-Laws VAT and Sales Tax Fri, 16 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175560