Provisions under Section 157 of the CGST Act 2017 relating to “Protection of Action taken under this Act”:
Section 157: Protection of Action taken under this Act (CHAPTER XXI: MISCELLANEOUS) [*1]
(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 (History of Amendments in Bare Text):
1. CGST Section 157 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.
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