(1) In accordance with the provisions of this Code, the statutory rules and compliance mandates governing Protection of action taken in good faith shall be enforced across all covered establishments throughout India.
(2) Every employer, establishment, or covered entity shall strictly adhere to the operational guidelines, contribution ceilings, registration schedules, and benefit disbursement standards specified under this section.
(3) Any default, failure to deposit contributions, or contravention of statutory mandates under this section shall be subject to recovery proceedings under Chapter XI and penalties under Chapter XII.
Legal Commentary & Landmark Judgments: Section 143
Section 143 of the Code provides statutory protection of action taken in good faith, conferring immunity on the Central Government, State Governments, Central Board, Corporation, and officers for anything done in good faith under the Code.
Frame legal challenges against arbitrary assessment orders as petitions under Article 226 demonstrating lack of jurisdiction and breach of natural justice; avoid asserting personal damages claims against individual assessing officers barred by Section 143.