Bar on disclosure of information limits identifiable publication and use of GST-related data, with a public-interest class-based exception. Bar on disclosure of information restricts publication of information that can identify a particular person unless written consent is obtained, and it prevents use of such information in proceedings under the Act without giving the person concerned an opportunity of being heard. A public-interest exception allows the Commissioner to publish information relating to a class of taxable persons or class of transactions where publication is considered desirable.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Bar on disclosure of information limits identifiable publication and use of GST-related data, with a public-interest class-based exception.
Bar on disclosure of information restricts publication of information that can identify a particular person unless written consent is obtained, and it prevents use of such information in proceedings under the Act without giving the person concerned an opportunity of being heard. A public-interest exception allows the Commissioner to publish information relating to a class of taxable persons or class of transactions where publication is considered desirable.
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