Confidentiality of GST records restricts disclosure by public servants, subject to specified prosecutorial, audit, administrative, and publication exceptions. Section 158 creates a general rule of confidentiality for particulars in statements, returns, accounts, documents and records of proceedings under the Act, and bars courts from compelling officers to produce or give evidence about such particulars, subject to specified exceptions including prosecutions, intergovernmental information sharing, lawful service or recovery processes, audit or disciplinary inquiries, contracted data processing under confidentiality obligations, compliance with other laws, and publication of class-level information when the Commissioner so directs.
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 records restricts disclosure by public servants, subject to specified prosecutorial, audit, administrative, and publication exceptions.
Section 158 creates a general rule of confidentiality for particulars in statements, returns, accounts, documents and records of proceedings under the Act, and bars courts from compelling officers to produce or give evidence about such particulars, subject to specified exceptions including prosecutions, intergovernmental information sharing, lawful service or recovery processes, audit or disciplinary inquiries, contracted data processing under confidentiality obligations, compliance with other laws, and publication of class-level information when the Commissioner so directs.
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