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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Section 158 of Jharkhand GST Act Limits Public Servant Disclosure, Allows Exceptions for Legal and Administrative Purposes</h1> Section 158 of the Jharkhand Goods and Services Tax Act, 2017, restricts the disclosure of information by public servants, including statements, returns, accounts, and documents, except as specified in sub-section (3). Disclosure is permitted for purposes such as prosecutions under specific laws, implementation of the Act, civil court proceedings involving the government, audits, inquiries into officer conduct, tax collection, and certain professional misconduct inquiries. Information may also be disclosed to agencies for data entry and system maintenance under contractual obligations, or if deemed in the public interest by the Commissioner.