2010 (7) TMI 1003

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..... of Ext.P7 notice issued by the 1st respondent proposing to revise the assessment, already finalized by the 2nd respondent/Fast Track Team under Section 17 D of the KGST Act as borne by Ext.P2. The scope and applicability of provision and the manner in which it has to be finalized under Section 17D have been explained by this Court in decision reported in Hindustan Petroleum Corporation Ltd. Vs. As .....

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..... ide the scope and effect of Ext.P2 order. If at all Ext.P2 is to be varied in any manner, it could be done only by the 2nd respondent/Fast Track Team in accordance with the relevant provisions of law. In the said circumstance, Ext.P7 is set aside without expressing anything as to the merits; however making it clear that, this will not bar the way of 2nd respondent in taking further steps, if at al .....

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