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Section 157: Protection of action take under this Act.

The Central Goods and Services Tax Act, 2017Central Act · Act 12 of 2017

(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.

Where this provision sits

ActThe Central Goods and Services Tax Act, 2017
Section157
Marginal noteProtection of action take under this Act.
JurisdictionCentral
StatusIn force as published by the source
Judgments citing it1

Judgments that turned on this provision

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