Section 158 - Disclosure of information by a public servant.

Confidentiality of GST information restricts disclosure by public servants while listing specific exceptions for enforcement and administration.

Section 158 bars disclosure of particulars in statements, returns, accounts, documents, records of evidence and proceedings under the Goa GST Act and prevents compulsion of officers to produce such particulars, while enumerating specific exceptions that authorize disclosure for prosecutions, government implementation and tax administration, audits, inquiries into officer conduct, lawful processes of notice or recovery, disciplinary proceedings, contractual data processing agencies, other statutory purposes, and limited publication of class information in the public interest.