https://www.taxtmi.com/highlights?id=76596 Validity of action taken by the GST officers in Good Faith - Expunging a Portion of the High Court's Interim Order - The Supreme Court granted leave and accepted the request to expunge the portion of the High Court's interim order. The portion expunged related to the observation that the good faith clause may not be available to state officers. The Supreme Court clarified the concept of the good faith clause as providing limited immunity to statutory functionaries. The immunity is confined to acts done honestly and in furtherance of achieving the statutory purpose. The Court referenced Section 3(22) of the General Clauses Act, 1897, which defines 'good faith' as acts done honestly, whether negligently or not. en-us Sat, 13 Apr 2024 15:40:23 +0530 Sat, 13 Apr 2024 15:40:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=76596 Validity of action taken by the GST officers in Good Faith - Expunging a Portion of the High Court's Interim Order - The Supreme Court granted leave and accepted the request to expunge the portion of the High Court's interim order. The portion expunged related to the observation that the good faith clause may not be available to state officers. The Supreme Court clarified the concept of the good faith clause as providing limited immunity to statutory functionaries. The immunity is confined to acts done honestly and in furtherance of achieving the statutory purpose. The Court referenced Section 3(22) of the General Clauses Act, 1897, which defines 'good faith' as acts done honestly, whether negligently or not. Highlights GST Sat, 13 Apr 2024 15:40:23 +0530 https://www.taxtmi.com/highlights?id=76596