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of <h1>Section 142 of Model GST Law restricts taxpayer info publication without consent; unauthorized disclosure risks fines or imprisonment.</h1> Section 142 of the Model GST Law prohibits the publication of individual taxpayer information provided under section 141 without written consent. Unauthorized individuals cannot access such data unless for prosecution purposes. Failure to furnish or falsifying required information can result in fines up to one thousand rupees. Unauthorized disclosure by those involved in data collection can lead to imprisonment up to six months or a fine, subject to government sanction. However, information about classes of dealers or transactions may be published if deemed in the public interest by the competent authority.
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