In Brief
The Supreme Court expunged observations made by the Gujarat High Court suggesting that statutory protection under Section 157 of the GST Act (the good faith clause) may not be available to State officers. The Court held that good faith clauses provide legitimate defence and immunity to statutory functionaries, and whether an action qualifies for such protection can only be determined in actual legal proceedings against the official. Courts should not make advance rulings or tentative observations about unavailability of statutory protection prior to commencement of proceedings, as such statements compromise judicial integrity and independence of adjudication."
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