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Confidentiality of GST return information: disclosure barred without consent, limited access and prosecution and public interest exceptions. Section 152 prohibits publishing information from individual returns that would identify a person without prior written consent and forbids using such information in proceedings under the Act. Access is limited to those engaged in collection, compilation or computerisation of statistics for the Act; others are excluded except for prosecution purposes. The Commissioner may publish aggregated information about a class of taxable persons or transactions if deemed desirable in the public interest.
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.
<h1>Confidentiality of GST return information: disclosure barred without consent, limited access and prosecution and public interest exceptions.</h1> Section 152 prohibits publishing information from individual returns that would identify a person without prior written consent and forbids using such information in proceedings under the Act. Access is limited to those engaged in collection, compilation or computerisation of statistics for the Act; others are excluded except for prosecution purposes. The Commissioner may publish aggregated information about a class of taxable persons or transactions if deemed desirable in the public interest.
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