Page 4 - Chap23Miscellaneous Provision

01. Section 158:- Disclosure of information by a public servant

CCP.23.01.01.00
Section 158(1) lays down that the information obtained by a public servant from the record of any
proceeding under the CGST Act is confidential and cannot be disclosed. Is there any exception to this
rule? Discuss in brief. [Study Mat]
Answer :- Yes, as per section 158(3) of CGST Act, the confidential information can be disclosed by the

public servant for certain specific purposes which are as under:-
(i) For prosecution
(ii) For carrying out the objects of the CGST Act

(iii) For service of notice or recovery of demand
(iv) For furnishing information to Court in a proceeding where Government is a party
(v) For audit of tax receipts or refunds
(vi) For inquiry into the conduct of a GST officer

(vii) For enabling levy, realisation of any tax or duty
(viii) In lawful exercise of powers
(ix) For enquiry into a charge of misconduct by any professional
(x) For data entry on automated system

(xi) For fulfilling the requirement under any other law and in public interest.

02. Section 159:- Publication of information in respect of persons in certain cases
CCP.23.02.02.00

When shall the particulars relating to any proceedings or prosecution be published under GST laws?
Discuss the relevant provisions. [Study Mat] [CA Final MTP Sep 23][CA Final MTP Mar 24 ]
Answer :-
Ü As per section 159 of CGST Act, when the Commissioner/authorised officer is of opinion that it is

necessary or expedient in the public interest to publish the name of any person and any other
particulars relating to any proceedings or prosecution under the CGST Act in respect of such person, it
may cause to be published such name and particulars.
Ü Publication shall not be made in relation to any penalty imposed under the CGST Act until the time for
presenting an appeal to the Appellate Authority u/s 107 has expired without an appeal having been

presented or the appeal, if presented, has been disposed of.

03. Section 160:- Assessment Proceedings, etc. not to be invalid on certain grounds

CCP.23.03.03.00
What are the grounds on which the assessment, re-assessment, adjudication, review, revision,
appeal, rectification, notice, summons or other proceedings shall not be held as invalid?
Also mention the circumstances when the service of any notice, order, or communication shall not be
called in question?

Answer:- As per section 160 of CGST Act, 2017,
Ü The assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons
or other proceedings shall not be invalid or deemed to be invalid merely by reason of any mistake,

defect or omission therein, if it is in substance and effect in conformity with or according to the
intents, purposes and requirements of the GST Acts or any existing law.

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