Section 53 : Accounts and other records – Accounts And Records
June 10, 2017
Section 148 : Disclosure of information by a public servant – Miscellaneous Provisions
June 10, 2017
147. 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.
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June 10, 2017
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