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TMI BlogDisclosure of information by a public servantX X X X Extracts X X X X X X X X Extracts X X X X ..... urse of any proceedings under the Act (other than proceeding before a Criminal Court), or in any record of any proceedings under the Act shall, save as provided in subsection (4), be treated as confidential; (2) Notwithstanding anything contained in the Indian Evidence Act, 1872 (1 of 1872), no Court shall save as aforesaid, be entitled to require any GST officer to produce before it or to give e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1988 (49 of 1988), or the Act, or any other law for the time being in force; or (b) any such particulars to the Central Government or the State Government or to any person acting in the execution of this Act, for verification of such particulars or for the purpose of carrying out the object of the Act; or (c) any such particulars when such disclosure is occasioned by the lawful employment under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant law; or (g) such facts to an officer of the Central Government or any State Government as may be necessary for the purpose of enabling that Government to levy or realise any tax or duty imposed by it; or (h) any such 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 bein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (k) any such particulars to an officer of the Central Government or any State Government as may be necessary for the purposes of any other law in force in India; and
(l) any information relating to any class of taxpayers or class of transactions for publication, if, in the opinion of the Competent authority, it is desirable in the public interest, to publish such information.
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