THE CENTRAL GOODS AND
SERVICES TAX ACT, 2017
MISCELLANEOUS
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.