Immunity from suit for officials and authorised persons acting in good faith under the GST Act.

No suit, prosecution or other legal proceeding lies against members, officers or employees of the Appellate Tribunal, persons authorised by it, or officers appointed or authorised under the Act, for anything done or intended to be done in good faith under the Act or the rules made thereunder; the provision functions as a statutory shield against such proceedings for authorised administrative action taken in good faith.

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