Public disclosure of taxpayer details under GST may be authorised in public interest, subject to appeal safeguards for penalties. Publication of the name and particulars of a person in relation to proceedings or prosecution under the GST law may be authorised where it is considered necessary or expedient in the public interest. No publication may be made in relation to a penalty until the appeal period has expired without an appeal, or any appeal filed has been disposed of. In the case of firms, companies, and other associations, the names of partners, directors, managers, and other specified persons may also be published where the circumstances justify it.
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.
Public disclosure of taxpayer details under GST may be authorised in public interest, subject to appeal safeguards for penalties.
Publication of the name and particulars of a person in relation to proceedings or prosecution under the GST law may be authorised where it is considered necessary or expedient in the public interest. No publication may be made in relation to a penalty until the appeal period has expired without an appeal, or any appeal filed has been disposed of. In the case of firms, companies, and other associations, the names of partners, directors, managers, and other specified persons may also be published where the circumstances justify it.
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