https://www.taxtmi.com/article/detailed?id=17448 Section 157 of the CGST Act limits suits, prosecutions and other legal proceedings against designated Tribunal personnel and tax officers to acts done or intended in good faith under the Act or rules. Good faith is not automatic immunity where adjudication departs from procedural safeguards, including personal hearings, the confines of show cause notices, correct demand provisions, proportionate penalties, statutory payment opportunities and consideration of taxpayer replies. Appellate scrutiny may test whether such orders comply with statutory requirements and procedural fairness. en-us Wed, 23 Sep 2026 08:49:27 +0530 Wed, 23 Sep 2026 08:49:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17448 Section 157 of the CGST Act limits suits, prosecutions and other legal proceedings against designated Tribunal personnel and tax officers to acts done or intended in good faith under the Act or rules. Good faith is not automatic immunity where adjudication departs from procedural safeguards, including personal hearings, the confines of show cause notices, correct demand provisions, proportionate penalties, statutory payment opportunities and consideration of taxpayer replies. Appellate scrutiny may test whether such orders comply with statutory requirements and procedural fairness. Articles Goods and Services Tax - GST Wed, 23 Sep 2026 08:49:27 +0530 https://www.taxtmi.com/article/detailed?id=17448