GST Jamku AIProtection of action taken under this Act.
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.
No legal action, such as a lawsuit or prosecution, can be taken against the President, State President, Members, officers, or other employees of the Appellate Tribunal, or any person authorized by the Appellate Tribunal. This immunity covers actions taken in good faith or with the intention to comply with this Act and the associated rules.
Section 157(2): Officer Immunity under the Act
Similarly, officers appointed or authorized under this Act are protected from legal repercussions for actions performed in good faith under this Act or its rules. No suits, prosecutions, or legal proceedings can be initiated against them for such actions.
Safeguarding Legal Actions under the Act
In essence, this section ensures that individuals involved in the implementation and execution of the provisions outlined in this Act are safeguarded against legal consequences when acting in good faith. This provision encourages conscientious execution and administration of the Act without fear of personal legal repercussions.
Please note: The headings are presented in bold to distinguish them, as specified. If further subheadings or paragraphs are required, they can be added accordingly.