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    <title>Publication of information in respect of persons in certain cases.</title>
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    <description>Publication of the name and particulars of a person in relation to proceedings or prosecution under the GST law may be authorised where it is considered necessary or expedient in the public interest. No publication may be made in relation to a penalty until the appeal period has expired without an appeal, or any appeal filed has been disposed of. In the case of firms, companies, and other associations, the names of partners, directors, managers, and other specified persons may also be published where the circumstances justify it.</description>
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      <description>Publication of the name and particulars of a person in relation to proceedings or prosecution under the GST law may be authorised where it is considered necessary or expedient in the public interest. No publication may be made in relation to a penalty until the appeal period has expired without an appeal, or any appeal filed has been disposed of. In the case of firms, companies, and other associations, the names of partners, directors, managers, and other specified persons may also be published where the circumstances justify it.</description>
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