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            Legal Immunity for Good Faith Actions Under Section 157 of CGST Act 2017: Protection for Tribunal Members and Officers.

            Section 157 of the CGST Act, 2017, offers legal immunity to certain individuals for actions taken in good faith under the Act. This includes the President, State President, and members of the Appellate Tribunal, as well as officers, employees, and any authorized persons. They are protected from personal liability for decisions, acts, or omissions performed within their official duties, provided these actions are not reckless or wanton.

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