Confidentiality of tax records permits specified disclosures for prosecutions, administration, audits, system maintenance and disciplinary inquiries. Particulars in statements, returns, accounts, documents or records under the Rajasthan GST Act are confidential and officers cannot be compelled to produce them, except where the statute authorises disclosure for prosecutions, government implementation and tax collection, lawful service or recovery processes, civil litigation involving the Government, tax audits, inquiries into official conduct, disciplinary proceedings against regulated professionals, disclosure to contracted agencies operating automated systems under confidentiality, or publication of aggregated class information by Commissioner in the public interest.