Publication of Information in respect of person in Certain Cases [Section 159] - GST Ready Reckoner - GST

Publication of Information in respect of person in Certain Cases Section 159 confers powers on the Commissioner for publishing names and other particulars of persons in certain cases: What type of information can be published? The name of any person and any other particulars relating to any proceedings or prosecutions under the Act in respect of such person. Who can publish such information? Commissioner , or any other officer authorised by him in this behalf What is the manner of publication of information? The information shall be published in such manner as the Commissioner/authorised officer thinks fit. When can the information be published? Such information shall be published 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 do so . Is there any additional information which can be published? In cases of firm, company or association of persons, names of the partners of the firm, directors, managing agents, secretaries and treasures or managers of the company, or the members of the association, as the case may be may also be published What is the limitation on publication of information relating to penalty? No publication under this section shall be made in relation to any penalty imposed under the Act: until the time for presenting an appeal to the Appellate Authority under section 107 has expired ( 3 months extendable to further one month) without an appeal having been presented; or the appeal, if presented, has been disposed of.