Protection from legal proceedings shields officials acting in good faith under the GST Act from personal liability.

Protection is granted against suit, prosecution or other legal proceedings for actions done or intended to be done in good faith by the President, State President, Members, officers or employees of the Appellate Tribunal, persons authorised by that Tribunal, and any officer appointed or authorised under the Act, for acts performed under the Act or the rules made thereunder.

---

---

---