Protected system designation for GST database restricts access to authorised GSTN staff, tax officers, vendors and partners. The Goods and Services Tax Database and associated infrastructure at GSTN are declared a protected system under the Information Technology Act, with access restricted to designated GSTN employees authorised by the Head of GSTN, designated tax officers, auditing agencies and accounting authorities, authorised contractual managed service provider or third-party vendor personnel and GSTN authorised business partners; the notification takes effect on publication in the Official Gazette.
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.
Protected system designation for GST database restricts access to authorised GSTN staff, tax officers, vendors and partners.
The Goods and Services Tax Database and associated infrastructure at GSTN are declared a protected system under the Information Technology Act, with access restricted to designated GSTN employees authorised by the Head of GSTN, designated tax officers, auditing agencies and accounting authorities, authorised contractual managed service provider or third-party vendor personnel and GSTN authorised business partners; the notification takes effect on publication in the Official Gazette.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.