Section 157 of CGST Act 2017: Protection of Action taken under this Act

Section 157 : “Protection of Action taken under this Act” (CGST Act, 2017)

Provisions under Section 157 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Protection of Action taken under this Act”, are as under:

(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.

Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

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