(1.) Heard Mr. J.E. Coelho Pereira, learned Senior Counsel along with Mr. V. Braganza, learned Counsel for the petitioners and Mr. D. Pangam, learned Advocate General along with Ms. M. Correia, learned Additional Government Advocate for the respondent - State.
(2.) Issue notice to the respondents, returnable on 08.12.2021. Ms. M. Correia, learned Additional Government Advocate waives notice on behalf of the respondent - State.
(3.) In this Writ Petition, the petitioner is challenging the deficiency notices at Annexure - B Colly and the order of Department of Commercial Taxes, Government of Goa dated 03.11.2021, freezing the account of the petitioner at Annexure - C.