Good faith protection shields tribunal members and authorised officers from suits for acts done or intended under GST law.

Protection is provided such that no suit, prosecution or other legal proceedings shall lie against the President, State President, Members, officers or employees of the Appellate Tribunal, or any person authorised by that Tribunal, for anything done or intended to be done in good faith under the Act or the rules; the same protection extends to any officer appointed or authorised under the Act for acts done or intended in good faith under the Act or the rules.

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