Confidentiality of GST returns requires consent for disclosure and restricts access, with limited prosecutorial and statistical exceptions. Bar on disclosure restricts publication and use of individual return information under sections 150-151 without prior written consent; access is limited to those engaged in statistical collection, compilation or computerisation for the Act; disclosure is otherwise permitted only for prosecution or, at the Commissioner's discretion, as aggregated publication relating to a class of taxable persons or transactions.
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 requires consent for disclosure and restricts access, with limited prosecutorial and statistical exceptions.
Bar on disclosure restricts publication and use of individual return information under sections 150-151 without prior written consent; access is limited to those engaged in statistical collection, compilation or computerisation for the Act; disclosure is otherwise permitted only for prosecution or, at the Commissioner's discretion, as aggregated publication relating to a class of taxable persons or transactions.
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