Unauthorized disclosure of GST information creates criminal liability, with prosecution subject to prior sanction requirements. Persons engaged in collection, compilation or computerisation of statistics, State tax officers with access to specified information, common portal service providers and agents who wilfully disclose information or return contents otherwise than in the execution of duties or for prosecution are punishable with imprisonment up to six months, or with a fine up to twenty five thousand rupees, or both; prosecutions require prior sanction - Government sanction for Government servants and Commissioner sanction for others.
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.
Unauthorized disclosure of GST information creates criminal liability, with prosecution subject to prior sanction requirements.
Persons engaged in collection, compilation or computerisation of statistics, State tax officers with access to specified information, common portal service providers and agents who wilfully disclose information or return contents otherwise than in the execution of duties or for prosecution are punishable with imprisonment up to six months, or with a fine up to twenty five thousand rupees, or both; prosecutions require prior sanction - Government sanction for Government servants and Commissioner sanction for others.
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