Protection from legal proceedings for actions done or intended in good faith under the GST Act preserves official immunity. The statute shields members, officers, employees of the Appellate Tribunal and persons authorised by it, and officers appointed or authorised under the Act, from suits, prosecutions or other legal proceedings for acts done or intended to be done in good faith under the Act or the rules made thereunder; good faith is the operative criterion for this immunity.
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.
Protection from legal proceedings for actions done or intended in good faith under the GST Act preserves official immunity.
The statute shields members, officers, employees of the Appellate Tribunal and persons authorised by it, and officers appointed or authorised under the Act, from suits, prosecutions or other legal proceedings for acts done or intended to be done in good faith under the Act or the rules made thereunder; good faith is the operative criterion for this immunity.
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