Section 157. Protection of action taken under this Act.-

Important Keyword: GST, CGST, SGST, Section 157.

GST Section 157. Protection of action taken under this Act.-

(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.

* Enforced w.e.f. 1st July, 2017.

Read More: Notification No. 67/2018 – Central Tax: Seeks to extend the time period specified in notification No. 31/2018-CT dated 06.08.2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.

Web Stories: Notification No. 67/2018 – Central Tax: Seeks to extend the time period specified in notification No. 31/2018-CT dated 06.08.2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.

Download Pdf: https://taxinformation.cbic.gov.in/