Supreme Court of India
The State of Gujarat & Anr. v. Paresh Nathalal Chauhan
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What the Court ordered
In view of the above, we expunge paragraph 28 and dispose of the appeal.
Judgment, page 6
From the headnote
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 their conduct, “may 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 illegal – Observation by the
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