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    <title>2021 (12) TMI 418 - BOMBAY HIGH COURT</title>
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    <description>The Court quashed and set aside the impugned order provisionally attaching bank accounts under Section 83 of the Goa Goods and Services Tax Act, 2017, as it was deemed illegal and beyond the authority&#039;s powers. The petitioners&#039; request to de-freeze the accounts was granted, as no proceedings had been initiated against them, and the freezing was based on a misunderstanding related to a sister concern&#039;s tax default. The Court found the action of the respondent-authority to be unjustified and contrary to the law, leading to the invalidation of the order and the relief sought by the petitioners.</description>
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    <pubDate>Sat, 27 Nov 2021 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=415652</link>
      <description>The Court quashed and set aside the impugned order provisionally attaching bank accounts under Section 83 of the Goa Goods and Services Tax Act, 2017, as it was deemed illegal and beyond the authority&#039;s powers. The petitioners&#039; request to de-freeze the accounts was granted, as no proceedings had been initiated against them, and the freezing was based on a misunderstanding related to a sister concern&#039;s tax default. The Court found the action of the respondent-authority to be unjustified and contrary to the law, leading to the invalidation of the order and the relief sought by the petitioners.</description>
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