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.
Section 83 of the CGST Act, 2017 – Provisional Attachment of Bank Accounts - The petitioner sought for directions for quashing and setting aside the impugned order dated 01.10.2021; directing the Respondent to pass an order to de-freeze all the bank accounts of the Petitioners, which have been provisionally attached on 01.10.2021. The Counsel for the petitioner submitted 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, as no proceedings have been initiated The counsel for the respondent submits that admittedly no proceedings have been initiated against the petitioners The court observed that Section 83 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. There are no proceedings pending or initiated as against the petitioners under any of the provisions.
Held that:- The Hon’ble High Court quashed the impugned order dated 1st October 2021.
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.
Section 83 of the CGST Act, 2017 – Provisional Attachment of Bank Accounts - The petitioner sought for directions for quashing and setting aside the impugned order dated 01.10.2021; directing the Respondent to pass an order to de-freeze all the bank accounts of the Petitioners, which have been provisionally attached on 01.10.2021. The Counsel for the petitioner submitted 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, as no proceedings have been initiated The counsel for the respondent submits that admittedly no proceedings have been initiated against the petitioners The court observed that Section 83 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. There are no proceedings pending or initiated as against the petitioners under any of the provisions.
Held that:- The Hon’ble High Court quashed the impugned order dated 1st October 2021.