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of <h1>GST Officers Shielded from Legal Action for Good Faith Acts Under Section 147 of Model GST Law</h1> Section 147 of the Model GST Law provides indemnity to goods and services tax officers. It states that no legal proceedings can be initiated against any GST officer for actions taken or intended to be taken in good faith under the Act or its rules. Additionally, it protects GST officers from departmental proceedings related to adjudication or appellate orders made in good faith under the same framework.
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