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<h1>Publication of Names Under Kerala GST Ordinance Allowed Post-Appeal Period for Public Interest</h1> Section 159 of the Kerala Goods and Services Tax Ordinance, 2017, allows the Commissioner or an authorized officer to publish the name and particulars of individuals involved in proceedings or prosecutions under the Ordinance if deemed necessary for public interest. However, publication is prohibited until the appeal period under section 107 has expired or any appeal has been resolved. The provision also permits the publication of names of partners, directors, or members of firms, companies, or associations if justified by the circumstances.