2021 (12) TMI 418

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....ssai, Senior Advocate with Mr. Kabir Umesh Sabnis, Advocate for the petitioners. Mr. D. Pangam, Advocate General with Ms. Maria Correia, Additional Government Advocate for the respondents in WP No.2177 of 2021 (F). Mr. D. Pangam, Advocate General with Mr. Geetesh Shetye, Additional Government Advocate for the respondents in WP No.2180 of 2021 (F).   Oral Judgment (Per Revati Mohite D....

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....ent No.1 in the impugned order dated 01.10.2021. 4. Learned Senior Counsel for the petitioners submits that the impugned order dated 1st October 2021 provisionally attaching the bank accounts of the petitioners was illegal and beyond the scope of the powers conferred on the authority under Section 83 of the Goa Goods and Services Tax Act, 2017. He submits that admittedly no proceedings have bee....

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....r. Hemant Kumar, Commissioner of Commercial Taxes i.e. respondent No.1.   6. The learned Advocate General fairly submitted that admittedly no proceedings have been initiated as against the petitioners under the Goa GST Act, much less, any show cause notice has been issued to any of the petitioners. 7. Section 83 of the Goa GST Act would come into operation only if any proceedings are pe....