Section 157 – Protection of action taken under this Act of CGST ACT, 2017
157. (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.
