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TMI Blog2021 (12) TMI 418X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 appoint ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondents in WP No.2180 of 2021 (F). Oral Judgment (Per Revati Mohite Dere, J) 1. Heard learned counsel for the parties. 2. Rule. Rule is made returnable forthwith at the request and with the consent of the learned counsel for the parties. 3. By these petitions, the petitioners seek the following substantive reliefs in both the petitions: (a) issue a writ of certiorari or a writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces Tax Act, 2017. He submits that admittedly no proceedings have been initiated as against the petitioners nor any show cause notices have been issued to the petitioners and as such the impugned order passed by the respondent-authority is in clear contravention of the provisions of Section 83 of the Goa GST Act. He further submits that the petitioners were under an impression that the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 becaus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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