Sec 157 – Protection of action taken under this Act

You are here :Home>Bare Law>Sec 157 – Protection of action taken under this Act
Sec 157 – Protection of action taken under this Act 2017-04-14T03:11:48+00:00

GST India Forum – Goods and Services Tax (GST) in India Forums Bare Law Sec 157 – Protection of action taken under this Act

Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • Miloni ShahMiloni Shah
    Moderator
    Post count: 48
    Topics: 45
    Replies: 3
    Been thanked: 0 times
    #1229 |

    (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.

    Priya MadrechaPriya Madrecha
    Moderator
    Post count: 280
    Topics: 4
    Replies: 276
    Been thanked: 1 time

    157.1  Introduction
    This Section protects the GST officers and officers of GST Tribunal from legal proceedings in respect of acts done in good faith. 157.2  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.
    157.3    Related provisions
    Statute      Section     /
    Rule / Form      Description     Remarks
    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
    157.4    FAQs
    Q1.     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.

Viewing 2 posts - 1 through 2 (of 2 total)

You must be logged in to reply to this topic.