Publication of taxpayer identities permitted where public interest requires, with penalty publication deferred until appeal rights are exhausted. Section 159 authorises the Commissioner or his authorised officer to publish names and particulars of persons in proceedings or prosecutions under the Goa GST Act when necessary in the public interest, in any manner deemed fit; publication of penalties is deferred until the period for filing an appeal has expired without an appeal or any appeal has been disposed of. For firms or associations, partners, directors, managing agents and other specified officers may also be published if circumstances justify it.