Confidentiality of GST returns: disclosure barred without consent, limited access allowed, narrow public-interest publication exception preserved. Section 152 prohibits publication or use of information from individual returns under sections 150 and 151 that would identify a person without prior written consent, and restricts access to such information to those engaged in authorised collection, compilation or computerisation of statistics, except for purposes of prosecution. The Commissioner may, in the public interest, permit publication of aggregated information relating to a class of taxable persons or transactions.
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 returns: disclosure barred without consent, limited access allowed, narrow public-interest publication exception preserved.
Section 152 prohibits publication or use of information from individual returns under sections 150 and 151 that would identify a person without prior written consent, and restricts access to such information to those engaged in authorised collection, compilation or computerisation of statistics, except for purposes of prosecution. The Commissioner may, in the public interest, permit publication of aggregated information relating to a class of taxable persons or transactions.
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