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

Section 158 of CGST Act,2017 Disclosure of information by a public servant Section 158 of CGST Act,2017 from bare act : (1) All particulars contained in any statement made, return furnished or accountsor documents produced in accordance with this Act, or in any record of evidence given in thecourse of any proceedings under this Act (other than proceedings before a criminal court), orin 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 courtshall, save as otherwise provided in sub-section (3), require any officer appointed or authorisedunder this Act to produce before it or to give evidence before it in respect of particularsreferred 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 IndianPenal Code or the Prevention of Corruption Act, 1988, or any other law for the timebeing in force; or

(b) any particulars to the Central Government or the State Government or to anyperson acting in the implementation of this Act, for the purposes of carrying out theobjects of this Act; or

(c) any particulars when such disclosure is occasioned by the lawful exercise underthis 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 theGovernment or any authority under this Act is a party, which relates to any matterarising out of any proceedings under this Act or under any other law for the time beingin 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 receiptsor refunds of the tax imposed by this Act; or

(f) any particulars where such particulars are relevant for the purposes of anyinquiry into the conduct of any officer appointed or authorised under this Act, to anyperson or persons appointed as an inquiry officer under any law for the time being inforce; or

(g) any such particulars to an officer of the Central Government or of any StateGovernment, as may be necessary for the purpose of enabling that Government to levyor realize any tax or duty; or

(h) any particulars when such disclosure is occasioned by the lawful exercise bya public servant or any other statutory authority, of his or its powers under any law forthe time being in force; or

(i) any particulars relevant to any inquiry into a charge of misconduct inconnection with any proceedings under this Act against a practicing advocate, a taxpractitioner, a practicing cost accountant, a practicing chartered accountant, a practicingcompany secretary to the authority empowered to take disciplinary action against themembers practicing the profession of a legal practitioner, a cost accountant, a charteredaccountant or a company secretary, as the case may be; or

(j) any particulars to any agency appointed for the purposes of data entry onany automated system or for the purpose of operating, upgrading or maintaining anyautomated system where such agency is contractually bound not to use or disclosesuch particulars except for the aforesaid purposes; or

(k) any particulars to an officer of the Government as may be necessary for thepurposes of any other law for the time being in force; or

(l) any information relating to any class of taxable persons or class of transactionsfor publication, if, in the opinion of the Commissioner, it is desirable in the publicinterest, to publish such information.

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CHAPTER XXI

MISCELLANEOUS

Chapter XXI of the CGST Act,2017 covers thirty two sections relating to MISCELLANEOUSunder GST. All thesesections from the CGST Act,2017 are available for your ready reference. Section 143 :Job work procedure Section 144 :Presumption as to documents in certain cases Section 145 :Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence Section 146 :Common Portal Section 147 :Deemed exports Section 148 :Special procedure for certain processes Section 149 :Goods and services tax compliance rating Section 150 :Obligation to furnish information return Section 151 :Power to collect statistics Section 152 : Bar on disclosure of information Section 153 :Taking assistance from an expert Section 154 :Power to take samples Section 155 :Burden of proof Section 156 :Personsdeemed to bepublic servants Section 157 :Protection ofaction takenunder this Act Section 158 :Disclosure of information by a public servant Section 159 :Publication of information in respect of persons in certain cases Section 160 :Assessment proceedings, etc., not to be invalid on certain grounds Section 161 :Rectificationof errorsapparent onthe face ofrecord Section 162 :Bar on jurisdiction of civil courts Section 163 :Levy of fee Section 164 :Power ofGovernmentto make rules Section 165 :Power to make regulations Section 166 :Laying of rules, regulations and notifications Section 167 :Delegation ofpowers Section 168 :Power to issueinstructions ordirections Section 169 :Service of notice in certain circumstances Section 170 :Rounding off of tax, etc. Section 171 :Anti-profiteering measure Section 172 :Removal of difficulties Section 173 : Amendment of Act Section 174 :Repeal and saving

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