Supreme Court · 2024 INSC 277 · Decided 12 March 2024
The State of Gujarat & ANR. v. Paresh Nathalal Chauhan
- Court
- Supreme Court of India
- Citation
- 2024 INSC 277 · [2024] 3 S.C.R. 1141
- Case number
- CIVIL APPEAL No. 4618/2024
- Decided
- 12 March 2024
- Bench
- PAMIDIGHANTAM SRI NARASIMHA, ARAVIND KUMAR (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- GST Act Section 157
Headnote
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. 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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