Section 158 of CGST Act, 2017 Disclosure of information by a public servant

 

 

Sec 158 Disclosure of information by a public servant, CGST Act, 2017

 

The below post explains about Disclosure of information by a public servant under section 158 of CGST Act,2017.

 

Section 158 of CGST Act, 2017 explains Disclosure of information by a public servant as below: (The amendments if any will also be updated here soon).

 

The extract of Section 158 of CGST Act,2017 quoted below:

 

158 Disclosure of information by a public servant.

 

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 a criminal court), or

Section 158 of CGST Act, 2017 Disclosure of information by a public servantin any record of any proceedings under this Act shall, save as provided in sub-section (3),

not be disclosed.

(2) Notwithstanding anything contained in the Indian Evidence Act, 1872, no court

shall, save as otherwise provided in sub-section (3), require any officer appointed or authorised

under this Act to produce before it or to give evidence before it in respect of particulars

referred to in sub-section (1).

 

(3) Nothing contained in this section shall apply to the disclosure of, ––

(a) any particulars in respect of any statement, return, accounts, documents,

evidence, affidavit or deposition, for the purpose of any prosecution under the Indian

Penal Code or the Prevention of Corruption Act, 1988, or any other law for the time

being in force; or

(b) any particulars to the Central Government or the State Government or to any

person acting in the implementation of this Act, for the purposes of carrying out the

objects of this Act; or

(c) any particulars when such disclosure is occasioned by the lawful exercise under

this Act of any process for the service of any notice or recovery of any demand; or
(d) any particulars to a civil court in any suit or proceedings, to which the

Government or any authority under this Act is a party, which relates to any matter

arising out of any proceedings under this Act or under any other law for the time being

in force authorising any such authority to exercise any powers thereunder; or

(e) any particulars to any officer appointed for the purpose of audit of tax receipts

or refunds of the tax imposed by this Act; or

(f) any particulars where such particulars are relevant for the purposes of any

inquiry into the conduct of any officer appointed or authorised under this Act, to any

person or persons appointed as an inquiry officer under any law for the time being in

force; or

(g) any such particulars to an officer of the Central Government or of any State

Government, as may be necessary for the purpose of enabling that Government to levy

or realise any tax or duty; or

(h) 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

(i) any particulars relevant to any inquiry into a charge of misconduct in

connection with any proceedings under this Act against a practising advocate, a tax

practitioner, a practising cost accountant, a practising chartered accountant, a practising

company secretary to the authority empowered to take disciplinary action against the

members practising the profession of a legal practitioner, a cost accountant, a chartered

accountant or a company secretary, as the case may be; or

(j) any particulars to any agency appointed for the purposes of data entry on

any automated system or for the purpose of operating, upgrading or maintaining any

automated system where such agency is contractually bound not to use or disclose

such particulars except for the aforesaid purposes; or

(k) any particulars to an officer of the Government as may be necessary for the

purposes of any other law for the time being in force; or

(l) any information relating to any class of taxable persons or class of transactions

for publication, if, in the opinion of the Commissioner, it is desirable in the public

interest, to publish such information.

 

The above information clarifies about Disclosure of information by a public servant under section 158 of CGST Act,2017.  

 

If you have any comments about Section 158 of CGST Act, 2017 explaining Disclosure of information by a public servant, share below your thoughts:

 

 

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