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of <h1>Section 152: Restricts disclosure of GST return info without consent; exceptions for public interest publication by Commissioner.</h1> Section 152 of the Jammu and Kashmir Goods and Services Tax Act, 2017, restricts the disclosure of information from individual returns submitted under sections 150 and 151. Such information cannot be published or used in proceedings without the written consent of the concerned individual or their representative. Access to this information is limited to those involved in collecting, compiling, or computerizing statistics under the Act, except for prosecution purposes. However, the Commissioner may authorize the publication of information related to a class of taxable persons or transactions if deemed in the public interest.
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