Unauthorised disclosure of GST information is punishable by imprisonment or fine; prosecution requires prior sanction. Liability attaches for wilful unauthorised disclosure of information or return contents by persons engaged in collection, compilation or computerisation of statistics, officers with access to information, providers or agents of the common portal; such disclosure is punishable by imprisonment up to six months, or fine up to twenty five thousand rupees, or both, and prosecution requires prior sanction-Government sanction for Government servants and Commissioner sanction for others.
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.
Unauthorised disclosure of GST information is punishable by imprisonment or fine; prosecution requires prior sanction.
Liability attaches for wilful unauthorised disclosure of information or return contents by persons engaged in collection, compilation or computerisation of statistics, officers with access to information, providers or agents of the common portal; such disclosure is punishable by imprisonment up to six months, or fine up to twenty five thousand rupees, or both, and prosecution requires prior sanction-Government sanction for Government servants and Commissioner sanction for others.
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