STATE OF GUJARAT Vs. PARESH NATHALAL CHAUHAN

JUDGEMENT

(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 Sec. 157 of the GST Act("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 High Court, "may not" justify protection. We have expunged that portion of the order because the context as well as the conclusions of the High Court are wrong. We will explain this after indicating the relevant facts.