Chapter XXI - Miscellaneous
Section 157
Section 157: Protection of action taken under this Act
The Act protects specified Tribunal personnel and GST officers against proceedings for acts done or intended in good faith under the Act or Rules.
On this page
Need advice on Section 157?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(1) No suit, prosecution or other legal proceedings shall lie against the President, State President, Members, officers or other employees of the Appellate Tribunal or any other person authorised by the said Appellate Tribunal for anything which is in good faith done or intended to be done under this Act or the rules made thereunder.
(2) No suit, prosecution or other legal proceedings shall lie against any officer appointed or authorised under this Act for anything which is done or intended to be done in good faith under this Act or the rules made thereunder.
Key takeaways
Tribunal personnel
The protection covers the President, members, officers, employees and authorised persons of the Tribunal for good-faith official acts.
Other officers
An officer appointed or authorised under the Act has the same good-faith protection for acts under the Act or Rules.
Good-faith limit
The text does not create blanket immunity for conduct outside the statutory function or lacking good faith.
Tribunal personnel
The protection covers the President, members, officers, employees and authorised persons of the Tribunal for good-faith official acts.
Other officers
An officer appointed or authorised under the Act has the same good-faith protection for acts under the Act or Rules.
Good-faith limit
The text does not create blanket immunity for conduct outside the statutory function or lacking good faith.
Practical checklist
Do
- Identify the actor and challenged act.
- Examine the statutory authority and good-faith basis.
- Distinguish official acts from private conduct.
Frequently asked questions
Does section 157 immunise all officer conduct?
No. Its protection is tied to acts done or intended in good faith under the Act or Rules.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026