Section 158 – Disclosure of information by a public servant of CGST ACT, 2017<\/p>\n
158. (1) All particulars contained in any statement made, return furnished or accounts
\nor documents produced in accordance with this Act, or in any record of evidence given in the
\ncourse of any proceedings under this Act (other than proceedings before a criminal court), or
\nin any record of any proceedings under this Act shall, save as provided in sub-section (3),
\nnot be disclosed.
\n(2) Notwithstanding anything contained in the Indian Evidence Act, 1872, no court
\nshall, save as otherwise provided in sub-section (3), require any officer appointed or authorised
\nunder this Act to produce before it or to give evidence before it in respect of particulars
\nreferred to in sub-section (1).
\n(3) Nothing contained in this section shall apply to the disclosure of,\u2013\u2013
\n(a) any particulars in respect of any statement, return, accounts, documents,
\nevidence, affidavit or deposition, for the purpose of any prosecution under the Indian
\nPenal Code or the Prevention of Corruption Act, 1988, or any other law for the time
\nbeing in force; or
\n(b) any particulars to the Central Government or the State Government or to any
\nperson acting in the implementation of this Act, for the purposes of carrying out the
\nobjects of this Act; or
\n(c) any particulars when such disclosure is occasioned by the lawful exercise under
\nthis Act of any process for the service of any notice or recovery of any demand; or<\/p>\n
(d) any particulars to a civil court in any suit or proceedings, to which the
\nGovernment or any authority under this Act is a party, which relates to any matter
\narising out of any proceedings under this Act or under any other law for the time being
\nin force authorising any such authority to exercise any powers thereunder; or
\n(e) any particulars to any officer appointed for the purpose of audit of tax receipts
\nor refunds of the tax imposed by this Act; or
\n(f) any particulars where such particulars are relevant for the purposes of any
\ninquiry into the conduct of any officer appointed or authorised under this Act, to any
\nperson or persons appointed as an inquiry officer under any law for the time being in
\nforce; or
\n(g) any such particulars to an officer of the Central Government or of any State
\nGovernment, as may be necessary for the purpose of enabling that Government to levy
\nor realise any tax or duty; or
\n(h) any particulars when such disclosure is occasioned by the lawful exercise by
\na public servant or any other statutory authority, of his or its powers under any law for
\nthe time being in force; or
\n(i) any particulars relevant to any inquiry into a charge of misconduct in
\nconnection with any proceedings under this Act against a practising advocate, a tax
\npractitioner, a practising cost accountant, a practising chartered accountant, a practising
\ncompany secretary to the authority empowered to take disciplinary action against the
\nmembers practising the profession of a legal practitioner, a cost accountant, a chartered
\naccountant or a company secretary, as the case may be; or
\n(j) any particulars to any agency appointed for the purposes of data entry on
\nany automated system or for the purpose of operating, upgrading or maintaining any
\nautomated system where such agency is contractually bound not to use or disclose
\nsuch particulars except for the aforesaid purposes; or
\n(k) any particulars to an officer of the Government as may be necessary for the
\npurposes of any other law for the time being in force; or
\n(l) any information relating to any class of taxable persons or class of transactions
\nfor publication, if, in the opinion of the Commissioner, it is desirable in the public
\ninterest, to publish such information.<\/p>\n","protected":false},"excerpt":{"rendered":"
Section 158 – Disclosure of information by a public servant of CGST ACT, 2017 158. (1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act, or in any record of evidence given in the course of any proceedings under this Act (other than proceedings before … Continue reading “Section 158 – Disclosure of information by a public servant 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\/448"}],"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=448"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/448\/revisions"}],"predecessor-version":[{"id":449,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/448\/revisions\/449"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=448"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=448"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=448"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}