Confidentiality of tax records: exceptions permit authorized disclosure for prosecutions and administration under GST law. The Act establishes confidentiality of tax information: particulars in statements, returns, accounts, documents, or records of proceedings are not to be disclosed and officers cannot be compelled to produce or testify about them, subject to enumerated exceptions. Permitted disclosures include those necessary for prosecutions under criminal or anti corruption laws, implementation of the Act by central or state authorities, lawful processes for notice service or recovery, audits of tax receipts or refunds, disciplinary or inquiry proceedings concerning officers or regulated professionals, contractual data processing agents operating automated systems, intergovernmental tax purposes, civil suits involving the government, and publication of class level information where the Commissioner deems it in the public interest.