https://www.taxtmi.com/caselaws?id=186861 An assessment finalised under Section 17D of the KGST Act by the competent Fast Track Team could not be reopened by the first respondent to enlarge the assessee's liability. The provision contemplates finalisation in the prescribed manner and a limited appellate remedy, which supports the finality of an order once it is acted upon within the statutory scheme. Because the first respondent was not part of the original finalisation, he had no authority to vary its scope on his own accord. The subsequent order enhancing liability was therefore inconsistent with the statutory finality attached to Section 17D and was set aside. en-us Fri, 21 May 2010 00:00:00 +0530 Mon, 03 Oct 2016 14:11:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186861 An assessment finalised under Section 17D of the KGST Act by the competent Fast Track Team could not be reopened by the first respondent to enlarge the assessee's liability. The provision contemplates finalisation in the prescribed manner and a limited appellate remedy, which supports the finality of an order once it is acted upon within the statutory scheme. Because the first respondent was not part of the original finalisation, he had no authority to vary its scope on his own accord. The subsequent order enhancing liability was therefore inconsistent with the statutory finality attached to Section 17D and was set aside. Case-Laws VAT and Sales Tax Fri, 21 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186861