https://www.taxtmi.com/acts?id=24033 Particulars in statements, returns, accounts, documents, or records of evidence under the Act shall not be disclosed by public servants and cannot be compelled in court, except for specified categories of permitted disclosure, including for criminal prosecution or corruption inquiries, for government or implementation purposes, for lawful service of notices or recovery, to civil courts in suits involving the Government, to audit officers, to inquiry officers investigating official conduct, to officers enabling levy or realisation of other taxes, to disciplinary authorities in professional inquiries, to contractually bound automated system operators, and for publication of aggregated class information when the Commissioner so deems. en-us Mon, 27 Mar 2017 17:25:57 +0530 Fri, 03 Oct 2025 15:06:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24033 Particulars in statements, returns, accounts, documents, or records of evidence under the Act shall not be disclosed by public servants and cannot be compelled in court, except for specified categories of permitted disclosure, including for criminal prosecution or corruption inquiries, for government or implementation purposes, for lawful service of notices or recovery, to civil courts in suits involving the Government, to audit officers, to inquiry officers investigating official conduct, to officers enabling levy or realisation of other taxes, to disciplinary authorities in professional inquiries, to contractually bound automated system operators, and for publication of aggregated class information when the Commissioner so deems. Act-Rules GST Mon, 27 Mar 2017 17:25:57 +0530 https://www.taxtmi.com/acts?id=24033