Chapter XXI (Sections 143-174) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to miscellaneous provisions. Section 159 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Publication of information in respect of persons in certain cases under CGST Act 2017.
Recently, we have discussed in detail section 158 (i.e. Disclosure of information by a public servant) of CGST Act 2017. Today, we learn the provisions of section 159 of the CGST Act 2017. Complete Details of CGST Section 159 – Publication of information in respect of persons in certain cases. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Notes on Section 159 of CGST Act 2017
Section 159 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017 – Central Tax, G.S.R. 658(E), dated 28.06.2017. In this note, you will learn detail of the provisions of section 159 of CGST Act 2017 read with Central GST Rules 2017.
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 publish the name of any person and any other particulars relating to any proceedings or prosecution under this Act in respect of such person, it may cause to be published such name and particulars in such manner as it thinks fit.
No publication under this section shall be made in relation to any penalty imposed under this Act until the time for presenting an appeal to the Appellate Authority under section 107 has expired without an appeal having been presented or the appeal, if presented, has been disposed of.
Explanation: In the case of firm, company or other association of persons, the 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, or any other officer authorised by him in this behalf, circumstances of the case justify it.