Section 157 protects Tribunal members and officers from personal suits or prosecution for good-faith actions under the Act.
Key points
- Under section 157 of the CGST Act, 2017 no suit, prosecution or other legal proceeding lies against the President, State President, Members, officers or employees of the Appellate Tribunal, or officers appointed under the Act, for anything done or intended to be done in good faith under the Act or rules.
The provisions
157(1)–(2)Protection of action taken under the Act
Statutory text
(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.
* Enforced w.e.f. 1st July, 2017.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Can a GST officer be sued personally?
- Not for acts done in good faith under the Act (section 157 CGST).
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
The protection does not cover acts done in bad faith, and does not bar challenges to the validity of orders by appeal or writ.