The State Of Gujarat vs Paresh Nathalal Chauhan

The Supreme Court held that the good faith protection under Section 157 of the GST Act is applicable to officers acting within their authority, and the High Court's observation suggesting otherwise was expunged. The Court clarified that the interim order of the High Court, which criticized the officers' conduct and suggested that they may not be entitled to statutory protection, was erroneous. The appeal was disposed of as the respondent was not interested in pursuing the matter against the officers, thus concluding the proceedings without further examination of the merits.