https://www.taxtmi.com/caselaws?id=751347 An interim observation on the availability of good-faith protection under section 157 of the GST Act was held to be inappropriate because no suit, prosecution, or other proceeding against the officers had yet begun. A good-faith clause is a defence to be examined on the facts of the individual case when the statutory functionary's conduct is directly in issue, so any pre-emptive view on that protection could prejudice later adjudication. The impugned observation was expunged, and the matter was disposed of in favour of the appellant. en-us Tue, 12 Mar 2024 00:00:00 +0530 Wed, 03 Jun 2026 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751347 An interim observation on the availability of good-faith protection under section 157 of the GST Act was held to be inappropriate because no suit, prosecution, or other proceeding against the officers had yet begun. A good-faith clause is a defence to be examined on the facts of the individual case when the statutory functionary's conduct is directly in issue, so any pre-emptive view on that protection could prejudice later adjudication. The impugned observation was expunged, and the matter was disposed of in favour of the appellant. Case-Laws GST Tue, 12 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751347