Liability of officer & certain Person Section 133 - GST Ready Reckoner - GST

Liability of officer certain Person As per section 133(1) Prosecution 6 months fine upto 25000 in case of willful disclosure of information Since the officers of the department are dealing with sensitive information, the secrecy and security of such information is of utmost importance. The officers who are dealing with the statistical data or data collected from the information returns, he has to maintain utmost secrecy of the same. If the officer willfully discloses such information or contents by any reason other than by reason of his duties cast upon him under the Act, he shall be punishable with imprisonment for a term which may extend to six months or with fine which may extend to 25,000 or both. Further prosecution subject to approval As per Section 133(2) Further any prosecution under this section would be carried out with the prior sanction of the Government in case of prosecution of a Government Servant and with the sanction of Commissioner in case of others than government servant