Section 152 – Bar on disclosure of information of CGST ACT, 2017<\/p>\n
152. (1) No information of any individual return or part thereof with respect to any
\nmatter given for the purposes of section 150 or section 151 shall, without the previous
\nconsent in writing of the concerned person or his authorised representative, be published in
\nsuch manner so as to enable such particulars to be identified as referring to a particular person
\nand no such information shall be used for the purpose of any proceedings under this Act.
\n(2) Except for the purposes of prosecution under this Act or any other Act for the time
\nbeing in force, no person who is not engaged in the collection of statistics under this Act or
\ncompilation or computerisation thereof for the purposes of this Act, shall be permitted to see
\nor have access to any information or any individual return referred to in section 151.
\n(3) Nothing in this section shall apply to the publication of any information relating to
\na class of taxable persons or class of transactions, if in the opinion of the Commissioner, it is
\ndesirable in the public interest to publish such information.<\/p>\n","protected":false},"excerpt":{"rendered":"
Section 152 – Bar on disclosure of information of CGST ACT, 2017 152. (1) No information of any individual return or part thereof with respect to any matter given for the purposes of section 150 or section 151 shall, without the previous consent in writing of the concerned person or his authorised representative, be published … Continue reading “Section 152 – Bar on disclosure of information of CGST ACT, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/436"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=436"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/436\/revisions"}],"predecessor-version":[{"id":437,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/436\/revisions\/437"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=436"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=436"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=436"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}