Disclosure restrictions by public servants limit disclosure of GST records, subject only to specified statutory exceptions. Section 158 prohibits disclosure of particulars in statements, returns, accounts, documents and records of evidence under the Act and bars courts from compelling officers to produce such particulars, subject to specified statutory exceptions permitting disclosure for prosecutions, tax administration, lawful service or recovery processes, audit and inquiry functions, data-processing agencies bound by confidentiality, intergovernmental tax needs, disciplinary inquiries, and limited publication of class-level information when in the public interest.