Confidentiality of tax information: disclosure prohibited except for limited statutory exceptions enabling prosecution, government use, audit and disciplinary inquiries. Section 158 protects particulars in statements, returns, accounts, documents and records under the Kerala GST Ordinance from disclosure and bars courts from compelling officers to produce or testify about those particulars, subject to enumerated exceptions permitting disclosure for prosecutions, government implementation, service of notices and recovery, civil suits involving the government, audit, disciplinary inquiries, automated system operation under contractual confidentiality, and other necessary governmental or statutory purposes; the Commissioner may permit publication of class-level taxable information in the public interest.