Section 159 – Publication of information in respect of persons in certain cases of CGST ACT, 2017<\/p>\n
159. (1) If the Commissioner, or any other officer authorised by him in this behalf, is of
\nthe opinion that it is necessary or expedient in the public interest to publish the name of any
\nperson and any other particulars relating to any proceedings or prosecution under this Act
\nin respect of such person, it may cause to be published such name and particulars in such
\nmanner as it thinks fit.
\n(2) No publication under this section shall be made in relation to any penalty imposed
\nunder this Act until the time for presenting an appeal to the Appellate Authority under
\nsection 107 has expired without an appeal having been presented or the appeal, if presented,
\nhas been disposed of.
\nExplanation.\u2013\u2013In the case of firm, company or other association of persons, the
\nnames of the partners of the firm, directors, managing agents, secretaries and treasurers or
\nmanagers of the company, or the members of the association, as the case may be, may also be
\npublished if, in the opinion of the Commissioner, or any other officer authorised by him in
\nthis behalf, circumstances of the case justify it.<\/p>\n","protected":false},"excerpt":{"rendered":"
Section 159 – Publication of information in respect of persons in certain cases of CGST ACT, 2017 159. (1) If the Commissioner, or any other officer authorised by him in this behalf, is of the opinion that it is necessary or expedient in the public interest to publish the name of any person and any … Continue reading “Section 159 – Publication of information in respect of persons in certain cases 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\/451"}],"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=451"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/451\/revisions"}],"predecessor-version":[{"id":452,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/451\/revisions\/452"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=451"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=451"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=451"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}