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    <title>DISCLOSURE OF INFORMATION BY A PUBLIC SERVANT [SECTION 158 OF THE CGST ACT, 2017]</title>
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    <description>Section 158 deems particulars in statements, returns, accounts, documents, evidence and records under the Act confidential, and prescribes penalties for breach. It lists specified exceptions allowing disclosure-including for prosecution, administration and enforcement of the Act, service of notices or recovery, audits, inquiries into officer or professional conduct, data entry/automated system maintenance under confidentiality, other laws, and public interest publication-and provides that courts cannot compel GST officers to produce or testify about such particulars except where those exceptions apply.</description>
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