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of <h1>Section 158 of Maharashtra GST Act Limits Disclosure by Public Servants to Specific Circumstances Only</h1> Section 158 of the Maharashtra Goods and Services Tax Act, 2017, restricts the disclosure of information by public servants, except under specified circumstances. Information from statements, returns, accounts, or documents related to GST proceedings cannot be disclosed, except for purposes such as prosecution under certain laws, government implementation, legal proceedings involving the government, audits, inquiries into misconduct, or data processing by authorized agencies. Disclosure is also permitted for tax collection purposes or if deemed in the public interest by the Commissioner. Courts cannot compel disclosure except as outlined in these exceptions.
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