Section 159 of GST Act: Publication of info in certain cases

Amended and updated notes on section 159 of CGST Act, 2017. Provisions and rules for publication of information in respect of persons in certain cases.

Amended and updated notes on section 159 of CGST Act, 2017. Detail discussion on provisions and rules related to publication of information in respect of persons in certain cases.

Chapter XXI (Sections 143174) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to miscellaneous. Section 159 of CGST 2017 provides for Publication of information in respect of persons in certain cases.

Recently, we have discussed in detail section 158 (Disclosure of information by a public servant) of CGST Act 2017. Today, we learn the provisions of section 159 of Central GST Act 2017.

Section 159 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. This notification was come into force from 22nd June, 2017 i.e. the commencement date of section 159 is 22-6-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XXI
Chapter NameMiscellaneous
Section No.159
Section NamePublication of information in respect of persons in
certain cases
Updated 2024 EditionGST Law Book PDF

Section 159 of Central GST – Publication of information in respect of persons in certain cases1

Section 159 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017.

Section 159(1) of CGST Act

Section 159(1): 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.

Section 159(2) of CGST Act

Section 159(2): 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.

  1. Section 159 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. ↩︎


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