Confidentiality of GST information: unauthorised disclosure is penalised and requires specific prior sanction for prosecution. Wilful unauthorised disclosure of information obtained in connection with statistical collection, access to specified return information, or provision of services on the common portal is punishable by imprisonment up to six months or a fine up to twenty five thousand rupees, or both. Disclosure is permitted only in execution of duties under the relevant sections or for prosecution purposes. Prosecution of a government servant requires prior government sanction; prosecution of a non government servant requires 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.
Confidentiality of GST information: unauthorised disclosure is penalised and requires specific prior sanction for prosecution.
Wilful unauthorised disclosure of information obtained in connection with statistical collection, access to specified return information, or provision of services on the common portal is punishable by imprisonment up to six months or a fine up to twenty five thousand rupees, or both. Disclosure is permitted only in execution of duties under the relevant sections or for prosecution purposes. Prosecution of a government servant requires prior government sanction; prosecution of a non government servant requires prior sanction of the Commissioner.
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