TMI Blog2010 (5) TMI 895X X X X Extracts X X X X X X X X Extracts X X X X ..... e order passed by the assessment officials, second respondent, Fast Track Team (Ext.P1) under Section 17 D of the KGST Act. The learned counsel for the petitioner submits that the assessment having been finalized as per the relevant provisions of law, particularly 17 D of the KGST Act by a team consisting of 5 members. It was no more open to the first respondent to have reconsidered the matter, pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order passed by the Fast Track Team is appealable under Subsection 5 of 17 D, when it has been preferred within a further period of 5 days by depositing the entire liability fixed by the team under Section 17 D. This by itself shows that it has been enacted with an intend to give finality to the proceedings if the same is proceeded and finalized in the manner as specified therein. 3. It bein ..... X X X X Extracts X X X X X X X X Extracts X X X X
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