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of <h1>Unauthorized Disclosure Under Section 133 of Punjab GST Act 2017: Penalties for Officers and Individuals with Access to Information</h1> Section 133 of the Punjab Goods and Services Tax Act, 2017, addresses the liability of officers and certain other individuals involved in the collection, compilation, or computerization of statistics, or those with access to specific information. It penalizes unauthorized disclosure of information or return contents with imprisonment up to six months, a fine up to twenty-five thousand rupees, or both. Prosecution of government servants requires prior government sanction, while non-government individuals require the Commissioner's sanction.
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