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2021 (12) TMI 418 - HC - GSTAttachment of Bank Accounts - Section 83 of the Goa Goods and Services Tax Act, 2017 - HELD THAT:- Section 83 of the Goa GST Act would come into operation only if any proceedings are pending under Sections 62, 63 or 64 or Section 67 or section 73 or section 74. Admittedly, as noted above, there are no proceedings pending or initiated as against the petitioners under any of the provisions. Neither any show cause notice has been issued to any of the petitioners. It appears that the impugned order is passed only because the respondent No.1 has appointed an appropriate officer for determining the tax liability of the petitioners. Mere appointment of an appropriate officer for determining the tax liability will certainly not be a ground to initiate any action, like the present one i.e. of provisionally freezing the bank accounts of the petitioners under the Goa GST Act. The impugned order cannot be sustained - petition allowed.
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