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<h1>Section 158 WB GST Act 2017: Public Servants Restricted from Disclosing Tax Info, with Notable Exceptions for Legal and Governmental Needs.</h1> Section 158 of the West Bengal Goods and Services Tax Act, 2017, restricts the disclosure of information by public servants regarding statements, returns, accounts, documents, or records related to proceedings under the Act. Exceptions to this restriction include disclosures for legal prosecutions, governmental purposes, tax audits, inquiries into officer conduct, and lawful exercises of authority. Disclosures are also permitted for civil court proceedings involving the government, data entry by authorized agencies, and in the public interest as deemed necessary by the Commissioner. The section ensures confidentiality while allowing necessary disclosures for legal and administrative functions.