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of <h1>Assam GST Act Section 159: Authority to Publish Names in Public Interest Post-Appeal Period or Resolution</h1> Section 159 of the Assam Goods and Services Tax Act, 2017 allows the Commissioner or an authorized officer to publish the name and details of a person involved in proceedings or prosecution under the Act if deemed necessary in the public interest. Such publication can only occur after the period for filing an appeal under Section 107 has expired without an appeal, or if an appeal is resolved. In cases involving firms, companies, or associations, the names of partners, directors, or members may also be published if justified by the circumstances.
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