Section 158 - Disclosure of information by a public servant.

Confidentiality of GST information: statutory bar on disclosure with limited exceptions for prosecution, audits, government and system operations.

Section 158 imposes a statutory rule of confidentiality on particulars in statements, returns, accounts, documents and records of evidence under the Jharkhand GST Act and bars courts from compelling officers to produce or testify about such particulars, subject to narrowly enumerated exceptions permitting disclosure for prosecution, government implementation, service of process or recovery, civil suits involving the Government, audits, disciplinary inquiries, intergovernmental tax purposes, lawful powers under other laws, contracted automated system operators under confidentiality obligations, and publication of aggregated class-level information when authorized by the Commissioner.