Back
PAMIDIGHANTAM SRI NARASIMHA, ARAVIND KUMAR
State Of Gujarat – Appellant
Versus
Paresh Nathalal Chauhan – Respondent
JUDGMENT :
PAMIDIGHANTAM SRI NARASIMHA, J.
1. Leave granted.
2. We are called upon to expunge a portion from the interim order of the High Court and dispose of the appeal as it is represented to us that the respondent is not interested in initiating proceedings against the officers in the present matter. We have accepted the request and hereby dispose of the appeal.
3. The portion sought to be expunged is the observation of the High Court that the good faith clause in Section 157 of the GST Act1[“157. Protection of action taken under this Act.—(1) No suit, prosecution or other legal proceedings shall lie against the President, State President, Members, officers or other employees of the Appellate Tribunal or any other person authorised by the said Appellate Tribunal for anything which is in good faith done or intended to be done under this Act or the rules made thereunder.
(2) No suit, prosecution or other legal proceedings shall lie against any officer appointed or authorised under this Act for anything which is done or intended to be done in good faith under this Act or the rules made thereunder.”], may not be available to the officers of the State as their conduct, according to the H
The limited immunity provided by the good faith clause and the need for judicial scrutiny in determining its applicability.
A show cause notice issued under the GST Act based on an investigation by an improper officer is invalid and must be set aside.
The main legal point established in the judgment is that the issuance of a show cause notice after the specified period does not invalidate the notice, and the court may reserve all rights and conten....
Section 6(2)(b) of the CGST Act and the Circular dated 05.10.2018 have limited application and are not a bar to multiple search operations and summons issued by multiple agencies in certain circumsta....
Taxpayer cannot face dual proceedings by Central and State authorities on the same subject-matter under Section 6(2)(b) of the GST Act, establishing a safeguard against double taxation.
Proceedings initiated by one authority under the CGST Act must be concluded by that authority; inquiries do not equate to the initiation of proceedings.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
