PUBLICATION OF INFORMATION IN RESPECT OF PERSONS IN CERTAIN CASES [SECTION 159 OF THE CGST ACT, 2017] - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

16. PUBLICATION OF INFORMATION IN RESPECT OF PERSONS IN CERTAIN CASES [SECTION 159 OF THE CGST ACT, 2017] Section 159 of the CGST Act, 2017 confers powers on the Commissioner for publishing names and other particulars of persons in certain cases. The details are as mentioned in the Table below- 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 Commissioner/any other officer authorised by him in this behalf is of the opinion that it is necessary/expedient in 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 treasurers or managers of the company, or the members of the association, as the case may be may also be published, if in the opinion of the Commissioner/authorised officer, circumstances of the case justify it. 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 (three months extendable to further one month) without an appeal having been presented; or the appeal, if presented, has been disposed of.