https://www.taxtmi.com/article/detailed?id=12554 Section 157 provides a limited good faith immunity for statutory functionaries for acts done honestly and in furtherance of statutory purposes; the availability of the defence must be pleaded and adjudicated in legal proceedings based on facts and circumstances. Tentative judicial observations on the applicability of the clause before initiation of proceedings can prejudice subsequent adjudication and are inappropriate, especially where the action arguably departs from statutory authorisation. en-us Wed, 24 Apr 2024 11:30:25 +0530 Wed, 24 Apr 2024 11:30:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12554 Section 157 provides a limited good faith immunity for statutory functionaries for acts done honestly and in furtherance of statutory purposes; the availability of the defence must be pleaded and adjudicated in legal proceedings based on facts and circumstances. Tentative judicial observations on the applicability of the clause before initiation of proceedings can prejudice subsequent adjudication and are inappropriate, especially where the action arguably departs from statutory authorisation. Articles Goods and Services Tax - GST Wed, 24 Apr 2024 11:30:25 +0530 https://www.taxtmi.com/article/detailed?id=12554