Unauthorized disclosure of GST information triggers criminal penalties and requires prior sanction for prosecution of officials and others. Section 133 penalises willful disclosure of information or return contents obtained in connection with statistic collection, access under section 150(1), or common portal services, making such disclosure punishable by imprisonment up to six months or fine up to twenty five thousand rupees, or both; prosecution requires prior sanction from the Government for Government servants and from the Commissioner for non-Government persons.
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.
Unauthorized disclosure of GST information triggers criminal penalties and requires prior sanction for prosecution of officials and others.
Section 133 penalises willful disclosure of information or return contents obtained in connection with statistic collection, access under section 150(1), or common portal services, making such disclosure punishable by imprisonment up to six months or fine up to twenty five thousand rupees, or both; prosecution requires prior sanction from the Government for Government servants and from the Commissioner for non-Government persons.
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