Section 157 of GST – Protection of action taken under this Act. Complete Details for GST Section 157 as per GST Act 2017. In this GST Section you may find all details for Protection of action taken under this Act as per GST Act 2017.
Section 157 of GST - Protection of action taken under this Act
Statutory provision(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.
Analysis and Updates
Introduction
This Section protects the GST officers and officers of GST Tribunal from legal proceedings in respect of acts done in good faith.
Analysis
Immunity from any legal or departmental proceedings is provided to the GST officers and officers of the Tribunal for the acts done in good faith under the provisions of this Act. Actions taken in exercise of official functions cannot result in liability devolving on the officers. It is this protection that officers enjoy while exercising authority vested in the law without fear or favour.
Related provisions
Statute
Section / Rule / Form
Description
QRemarks
CGST
Section 156
Deemed as public servants
All officers performing any function under this Act are designated as ‘public servants’.
CGST
Section 158
Disclosure of information by a public servant
None
FAQsQ1. Can the department proceed against the officer for passing any adjudication order?
Ans. No, the department cannot take any action against the officer who has discharged his duty in good faith.
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