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of <h1>Section 157 CGST Act: Legal Immunity for Good Faith Actions by Tribunal Members, Officers, and Authorized Persons.</h1> Section 157 of the Chhattisgarh Goods and Services Tax Act, 2017, provides immunity from legal proceedings for actions taken in good faith under the Act. It protects the President, State President, Members, officers, employees of the Appellate Tribunal, and any authorized persons from suits, prosecutions, or other legal actions for acts done or intended to be done in good faith. This protection extends to officers appointed or authorized under the Act, ensuring they are not subject to legal proceedings for their good faith actions in accordance with the Act and its rules.
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