Confidentiality breach by GST officers triggers criminal liability and requires prior sanction before prosecution from authorities. Provision establishes criminal liability for wilful disclosure of information obtained in connection with GST statistical collection, access to specified tax information, or provision/agency of services on the common portal, punishable by imprisonment up to six months or fine up to twenty five thousand rupees or both; prosecution of Government servants requires prior sanction of the Government and prosecution of non Government servants requires prior sanction of the Commissioner.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Confidentiality breach by GST officers triggers criminal liability and requires prior sanction before prosecution from authorities.
Provision establishes criminal liability for wilful disclosure of information obtained in connection with GST statistical collection, access to specified tax information, or provision/agency of services on the common portal, punishable by imprisonment up to six months or fine up to twenty five thousand rupees or both; prosecution of Government servants requires prior sanction of the Government and prosecution of non Government servants requires prior sanction of the Commissioner.
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