PROTECTION OF ACTION TAKEN UNDER THIS ACT [SECTION 157 OF THE CGST ACT, 2017] - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

14. PROTECTION OF ACTION TAKEN UNDER THIS ACT [SECTION 157 OF THE CGST ACT, 2017] 14.1. Section 157 of the CGST Act, 2017 grants immunity to the following persons against legal proceedings for anything done or intended to be done in good faith: President of the Appellate Tribunal State President of the Appellate Tribunal Members of the Appellate Tribunal Officers or other employees of the Appellate Tribunal Any other person authorised by the Appellate Tribunal Any officer appointed or authorised under the Act 14.2. It provides immunity from personal liability for decisions, acts, or omissions that are made within the scope of their official duties, and not made in a wanton or reckless manner.