Confidentiality of GST returns: disclosure barred without prior written consent, with narrow prosecution and public interest exceptions. A statutory bar prevents publishing or using individual return information in identifiable form without the prior written consent of the person or authorised representative. Access is limited to those engaged in collection, compilation or computerisation of statistics for the Act; others are barred except for purposes of prosecution under this or any other law. The Commissioner may permit publication of information about a class of taxable persons or transactions if considered desirable in the public interest.
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.
Confidentiality of GST returns: disclosure barred without prior written consent, with narrow prosecution and public interest exceptions.
A statutory bar prevents publishing or using individual return information in identifiable form without the prior written consent of the person or authorised representative. Access is limited to those engaged in collection, compilation or computerisation of statistics for the Act; others are barred except for purposes of prosecution under this or any other law. The Commissioner may permit publication of information about a class of taxable persons or transactions if considered desirable in the public interest.
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