Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Assam GST Act Section 152: Tax Return Info Disclosure Requires Consent; Commissioner May Publish for Public Interest</h1> Section 152 of the Assam Goods and Services Tax Act, 2017, prohibits the disclosure of individual tax return information without the written consent of the concerned person or their authorized representative. Such information cannot be used in proceedings under the Act. Individuals not involved in data collection or processing under the Act are barred from accessing this information unless for prosecution purposes. However, the Commissioner may authorize the publication of information related to a class of taxable persons or transactions if deemed in the public interest.
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