Revised Model GST Law ( Nov 2016)
Section 147 Revised Model GST Law ( Nov 2016)
- Indemnity
(1) No legal proceedings shall lie against any goods and services tax officer, for anything which is done or intended to be done in good faith under the Act or the rules.
(2) No departmental proceedings shall lie against any goods and services tax officer for passing any adjudication order or appellate order in good faith under the Act or the rules.