Publication of taxpayer information permitted when Commissioner deems it in public interest, subject to appeal period and disposal. Section 159 authorises the Commissioner or an authorised officer to publish the name of any person and particulars of proceedings or prosecutions under the Delhi GST Act when deemed necessary or expedient in the public interest, subject to the officer's discretion as to manner of publication; publication relating to penalties is deferred until the appeal period under section 107 has lapsed without appeal or any filed appeal has been disposed of, and the names of firm partners or corporate officers may be published if circumstances justify it.