Wilful disclosure of GST information prohibited; prosecution requires prior government or Commissioner sanction and attracts imprisonment or fine. Section 133 prohibits wilful disclosure of information collected or accessed for statistics, compilation, section 150(1) data, or common-portal operations by specified persons; such disclosure, unless in execution of duties or for prosecution, attracts imprisonment up to six months or a fine up to twenty five thousand rupees or both. Prosecution of Government servants requires prior Government sanction; non-government persons require prior sanction of the Commissioner.
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.
Wilful disclosure of GST information prohibited; prosecution requires prior government or Commissioner sanction and attracts imprisonment or fine.
Section 133 prohibits wilful disclosure of information collected or accessed for statistics, compilation, section 150(1) data, or common-portal operations by specified persons; such disclosure, unless in execution of duties or for prosecution, attracts imprisonment up to six months or a fine up to twenty five thousand rupees or both. Prosecution of Government servants requires prior Government sanction; non-government persons require prior sanction of the Commissioner.
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