Section 159 CGST Act: Officials Can Publish Names in Proceedings for Public Interest, With Restrictions on Penalty Cases.

Section 159 of the CGST Act, 2017 permits the Commissioner or an authorized officer to publish the names and particulars of individuals involved in proceedings or prosecutions under the Act. This publication is deemed necessary or expedient in the public interest. Information regarding partners, directors, or members of firms, companies, or associations may also be published if justified. However, publication related to penalties is restricted until the appeal period expires without an appeal or until an appeal is resolved. The manner of publication is at the discretion of the Commissioner or the authorized officer.