Confidentiality of GST returns: identification, publication and use of individual return data are prohibited without prior written consent. A statutory confidentiality regime forbids publication or use of individual return information in identifiable form without prior written consent and prohibits its use in proceedings under the Act; access is limited to persons engaged in collection, compilation or computerisation for the Act, with an exception allowing disclosure for prosecution and a Commissioner-authorised public interest publication of class-level information.
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: identification, publication and use of individual return data are prohibited without prior written consent.
A statutory confidentiality regime forbids publication or use of individual return information in identifiable form without prior written consent and prohibits its use in proceedings under the Act; access is limited to persons engaged in collection, compilation or computerisation for the Act, with an exception allowing disclosure for prosecution and a Commissioner-authorised public interest publication of class-level information.
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