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of <h1>Section 158 of Tamil Nadu GST Act 2017: Limits on Public Servant Disclosures, Allows Exceptions for Legal and Administrative Needs.</h1> Section 158 of the Tamil Nadu Goods and Services Tax Act, 2017, restricts the disclosure of information by public servants obtained through statements, returns, accounts, or documents under this Act. Exceptions to this restriction include disclosures for prosecution under specific laws, to government bodies for implementing the Act, during legal proceedings involving the government, for tax audits, inquiries into officer conduct, or when necessary for tax collection. Disclosures are also permitted for data entry, system maintenance, or if deemed in the public interest by the Commissioner. The section ensures confidentiality while allowing necessary disclosures for legal and administrative purposes.
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