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of <h1>Section 157 GST Act: Legal Protection for Good Faith Actions by Tribunal Members and Authorized Officers</h1> Section 157 of the Uttarakhand Goods and Services Tax Act, 2017, provides legal protection for actions taken in good faith under the Act or its rules. It prohibits any suit, prosecution, or legal proceedings against the President, State President, Members, officers, or employees of the Appellate Tribunal, as well as any authorized individuals, for actions performed or intended in good faith. Similarly, officers appointed or authorized under the Act are also protected from legal proceedings for actions done or intended in good faith.
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