https://www.taxtmi.com/article/detailed?id=7315 Section 148 creates a confidential regime for returns, accounts, documents and proceeding records under the Act and prevents courts from compelling GST officers to produce such particulars, subject to defined exceptions (including prosecution under penal laws, verification by central or state authorities, lawful service or recovery processes, audit, disciplinary inquiry, contracted data processing agencies, assistance for other tax laws, and class level publication in the public interest). Unauthorized disclosure by a GST officer is a punishable offence requiring prior governmental sanction for prosecution. en-us Sat, 11 Mar 2017 06:49:48 +0530 Sat, 11 Mar 2017 06:49:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7315 Section 148 creates a confidential regime for returns, accounts, documents and proceeding records under the Act and prevents courts from compelling GST officers to produce such particulars, subject to defined exceptions (including prosecution under penal laws, verification by central or state authorities, lawful service or recovery processes, audit, disciplinary inquiry, contracted data processing agencies, assistance for other tax laws, and class level publication in the public interest). Unauthorized disclosure by a GST officer is a punishable offence requiring prior governmental sanction for prosecution. Articles Goods and Services Tax - GST Sat, 11 Mar 2017 06:49:48 +0530 https://www.taxtmi.com/article/detailed?id=7315