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<h1>Section 120: Protects Tax Return Privacy, Allows Disclosure for Prosecution, Imposes Penalties for Unauthorized Access or False Info.</h1> Section 120 of the Model GST Law prohibits the disclosure of individual tax return information collected under Section 119 without the taxpayer's written consent, except for prosecution purposes. Unauthorized access to such information is restricted to those involved in data collection or processing. Failure to furnish required information, or providing false information, can result in fines. Unauthorized disclosure by officials can lead to imprisonment or fines, subject to government sanction for prosecution. The provision allows for the publication of information about dealer classes or transactions if deemed in the public interest by the competent authority.