Section 157 of CGST Act, 2017 : Section 157: Protection Of Action Take Under This Act

Explanation using Example

Imagine a scenario where an officer of the Goods and Services Tax (GST) department conducts a raid on a business premises with the suspicion of tax evasion. During the raid, the officer seizes certain documents and electronic devices as evidence. The business owner feels that the raid was unjustified and decides to sue the officer for harassment and illegal seizure of property.

In this case, Section 157 of the Central Goods and Services Tax Act, 2017, would protect the officer from any legal suit or proceedings, provided that the officer's actions were done in good faith and with the intention of enforcing the Act or the rules made thereunder. The court would likely dismiss the business owner's lawsuit against the officer on the grounds that the officer is shielded by the immunity provided under this section.