Good-faith protection shields tribunal members and authorised officers from legal proceedings under the GST framework. Protection is provided against suit, prosecution or other legal proceedings for acts done in good faith under the Act or the rules made thereunder. The safeguard extends to the President, State President, Members, officers and other employees of the Appellate Tribunal, as well as any person authorised by it, and also applies to officers appointed or authorised under the Act for anything done or intended to be done in good faith.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Good-faith protection shields tribunal members and authorised officers from legal proceedings under the GST framework.
Protection is provided against suit, prosecution or other legal proceedings for acts done in good faith under the Act or the rules made thereunder. The safeguard extends to the President, State President, Members, officers and other employees of the Appellate Tribunal, as well as any person authorised by it, and also applies to officers appointed or authorised under the Act for anything done or intended to be done in good faith.
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