Section 147 – Draft-Bills-Reports – MISCELLANEOUS PROVISIONS – MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016] – Section 147 – 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
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