Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Consent Required for Disclosure of Individual GST Returns Under Section 152; Limited Access for Statistical Collection Only.</h1> Section 152 of the Maharashtra Goods and Services Tax Act, 2017, restricts the disclosure of individual return information unless consent is obtained from the concerned person or their authorized representative. Such information cannot be used for proceedings under the Act. Access to this information is limited to individuals involved in statistics collection, unless required for prosecution under this or other laws. However, the Commissioner may authorize the publication of information about a class of taxable persons or transactions if deemed in the public interest.
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