Disclosure of taxpayer information limited by confidentiality rules; specified statutory exceptions permit lawful disclosure for prosecutions, audits and administration.

Section 158 deems particulars in statements, returns, accounts, documents, evidence and records under the Act confidential, and prescribes penalties for breach. It lists specified exceptions allowing disclosure-including for prosecution, administration and enforcement of the Act, service of notices or recovery, audits, inquiries into officer or professional conduct, data entry/automated system maintenance under confidentiality, other laws, and public interest publication-and provides that courts cannot compel GST officers to produce or testify about such particulars except where those exceptions apply.

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