HC Can’t Rule on Good Faith Clause for GST Officers Pre-Litigation: SC

State of Gujarat & Anr. Vs Paresh Nathalal Chauhan (Supreme Court of India) HC cannot give ruling on availability of good faith clause to GST officers before initiation of a suit, prosecution or legal proceeding: SC The Supreme Court of India recently rendered a significant decision in the case of State of Gujarat & Anr. Vs Paresh Nathalal Chauhan, regarding the interpretation of the good faith clause under Section 157 of the GST Act. This ruling carries implications for the protection of officers acting under the Act and the principles of accountability in legal proceedings. The case...