Protection of action taken under this Act

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Central Goods and Service Tax Act, 2017

Protection of action taken under this Act (Sec. 157)


(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.

Notes

  • This section provides that 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 officer appointed or authorised under the Act for anything which is in good faith done or intended to be done under the Act or rules made thereunder.

Also Read  Constitution of Appellate Tribunal and Benches thereof
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