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<h1>Section 159 CGST Act: Authorities Can Publish Names Involved in Proceedings Post-Appeal Period If Public Interest Warrants.</h1> Section 159 of the Central Goods and Services Tax Act, 2017, allows the Commissioner or an authorized officer to publish the name and particulars of a person involved in proceedings or prosecution under the Act if deemed necessary in the public interest. This publication can occur only after the time for an appeal under Section 107 has expired or the appeal has been resolved. In cases involving firms, companies, or associations, the names of key individuals such as partners, directors, or managers may also be published if justified by the circumstances.