Publication of tax proceedings amended to require a hearing opportunity before disclosure under the goods and services tax law. Section 152 of the Central Goods and Services Tax Act was amended by omitting the words referring to an individual return or part thereof, inserting a requirement of an opportunity of being heard before publication in relation to any proceedings under the Act, and omitting sub-section (2). The amendment took effect from 1 January 2022.
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Provisions expressly mentioned in the judgment/order text.
Publication of tax proceedings amended to require a hearing opportunity before disclosure under the goods and services tax law.
Section 152 of the Central Goods and Services Tax Act was amended by omitting the words referring to an individual return or part thereof, inserting a requirement of an opportunity of being heard before publication in relation to any proceedings under the Act, and omitting sub-section (2). The amendment took effect from 1 January 2022.
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