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<h1>Section 159 GST Act: Commissioner can publish names in public interest, subject to appeal resolution under Section 107.</h1> Section 159 of the Rajasthan Goods and Services Tax Act, 2017, allows the Commissioner or an authorized officer to publish the name and particulars of individuals involved in proceedings or prosecutions under the Act if deemed necessary for public interest. However, such publication is restricted until the appeal period under Section 107 expires without an appeal or the appeal is resolved. In cases involving firms, companies, or associations, the names of partners, directors, or members may also be published if justified by the circumstances.