State Of Gujarat vs Paresh Nathalal Chauhan 2024 INSC 277 – S 157 CGST Act – Good Faith Clause
Central Goods and Services Tax Act, 2017; Section 157 – Good Faith Clause – SC expunged the Gujarat HC observation that the protection contemplated under section 157 of the GST Act, which is in the nature of a good faith clause, “may not” be available to the officers of the State- A good faith clause, …