11 April 2024 2:44 PM GMT
The Supreme Court (on March 12) expunged the observations made by the Gujarat High Court in an interim order that statutory protection of the good faith clause under Section 157 of the Goods and Services Tax Act may not be available to the GST officers who conducted a search operation in the instant case. A bench of Justices P.S. Narasimha and Aravind Kumar stated that the...