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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Competent Authority Can Publish Names Under GST Law Section 127 After Appeal Period or Resolution.</h1> Section 127 of the Model GST Law, 2016, allows the Competent Authority to publish the names and details of individuals involved in proceedings or prosecutions under the Act if deemed necessary in the public interest. However, such publication is prohibited until the appeal period to the First Appellate Authority under section 79 has lapsed without an appeal, or the appeal has been resolved. In cases involving firms, companies, or associations, the names of partners, directors, or members may also be published if warranted by the circumstances.
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