TaxTMI 
TaxTMI 
DISCLOSURE OF INFORMATION BY A PUBLIC SERVANT [SECTION 158 OF THE CGST ACT, 2017]
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.... servant as also maintaining the confidentiality of the same and related penal provisions in the event of contravention of the same. 15.2. The following shall be treated as confidential: (i) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with the Act; or (ii) All particulars contained in any record of evidence given in the cou....
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....ct; or (iii) For service of notice or recovery of demand: Any particulars when such disclosure is occasioned by the lawful exercise under the Act of any process for the service of any notice or the recovery of any demand; or (iv) For furnishing information to Court in a proceeding where Government is a party: Any particulars to a Civil Court in any suit or proceeding, to which the Government o....
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....t/ statutory authority/ State Government, as may be necessary for the purpose of enabling that Government to levy or realise any tax or duty; or (viii) By lawful exercise of powers: Any particulars, when such disclosure is occasioned by the lawful exercise by a public servant or any other statutory authority, of his or its powers under any law for the time being in force; or (ix) For inquiry i....
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....sclose such particulars except for the aforesaid purposes; or (xi) For any other law: Any particulars to an officer of the Government as may be necessary for the purposes of any other law in force in India; and (xii) In public interest: Any information relating to any class of taxpayers or class of transactions for publication, if, in the opinion of the Commissioner, it is desirable in the pub....