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Section 157 – Protection of action taken under this Act under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 157 (Protection of action taken under this Act) of the Central Goods and Services Tax (CGST) Act, 2017.

Chapter XXI (Sections 143-174) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to miscellaneous provisions. Section 157 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Protection of action taken under this Act under CGST Act 2017.

Recently, we have discussed in detail section 156 (i.e. Persons deemed to be public servants) of CGST Act 2017. Today, we learn the provisions of section 157 of the CGST Act 2017. Complete Details of CGST Section 157 – Protection of action taken under this Act. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.

Notes on Section 157 of CGST Act 2017

Section 157 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017 – Central Tax, G.S.R. 658(E), dated 28.06.2017. In this note, you will learn detail of the provisions of section 157 of CGST Act 2017 read with Central GST Rules 2017.

Section 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.

Section 157(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.

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