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of <h1>Section 148: GST Law Enforces Strict Confidentiality for Public Servants, Outlines Exceptions and Punishments for Unauthorized Disclosures.</h1> Section 148 of the Model GST Law outlines the confidentiality obligations of public servants regarding information obtained under the Act. It mandates that all particulars from statements, returns, accounts, or proceedings are confidential, with specific exceptions. Courts cannot compel GST officers to disclose such information, and unauthorized disclosure by officers is punishable, requiring government sanction for prosecution. Exceptions to confidentiality include disclosures for legal proceedings, government verification, audits, tax collection, misconduct inquiries, and data processing. Disclosure is also permitted for public interest publications or when required by law.
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