THE STATE OF GUJARAT & ANR.versusPARESH NATHALAL CHAUHAN
Case No.: CIVIL APPEAL No. 4618/2024
Decision Date: 12-03-2024
Disposal: Disposed off
Neutral Citation: 2024INSC277

PAMIDIGHANTAM SRI NARASIMHA*, ARAVIND KUMAR Issue for Consideration Matter pertains to expunction of the observation by the High Court in an interim order that statutory protection contemplated u/s. 157 of the GST Act, in the nature of a good faith clause, not available to the officers of the State conducting search as not” justify protection. Headnotes Central Goods and Services Tax Act, 2017 – s. 157 – Protection of action taken under this Act – Interim order by the High Court, criticising the prolonged stay of the search party at the residence of the respondents as unauthorized and 

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