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

• Information / documents to be treated as confidential [Section 158(1) of CGST Act , 2017]
• The following shall be treated as confidential :

(i) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act , or

(ii)  All particulars contained in any record of evidence given in the course of any proceedings under this Act (other than proceedings before a criminal court) , or

(iii) All particulars contained in any record of any proceedings under this Act shall, save as provided in sub-section (3), not be disclosed.

• Exceptions to Section 158(1) - Particulars can be disclosed [Section 158(3) of CGST Act , 2017]

Section 158(3) of CGST Act lays down that notwithstanding anything contained in Section 158 , the following information may be disclosed :

• For Prosecution : Any particulars in respect of any statement, return, accounts, documents, evidence, affidavit or deposition, for the purpose of any prosecution under the Indian Penal Code or the Prevention of Corruption Act, 1988 (49 of 1988), or any other law for the time being in force; or
•  For Carrying out subjects of the act : Any particulars to the Central Government or the State Government or to any person acting in the implementation of this Act, for the purposes of carrying out the objects of this Act; or
• For service of notice or recovery of demand : Any particulars when such disclosure is occasioned by the lawful exercise under this Act of any process for the service of any notice or recovery of any demand; or
• For furnishing information to Court in a proceeding where Government is a party : Any particulars to a civil court in any suit or proceedings, to which the Government or any authority under this Act is a party, which relates to any matter arising out of any proceedings under this Act or under any other law for the time being in force authorising any such authority to exercise any powers thereunder; or
• For audit of tax receipts or refunds : Any particulars to any officer appointed for the purpose of audit of tax receipts or refunds of the tax imposed by this Act; or
• For inquiry into the conduct of the GST officer : Any particulars where such particulars are relevant for the purposes of any inquiry into the conduct of any officer appointed or authorised under this Act, to any person or persons appointed as an inquiry officer under any law for the time being in force; or
• For enabling levy / realisation of any tax or duty : Any such particulars to an officer of the Central Government or of any State Government, as may be necessary for the purpose of enabling that Government to levy or realise any tax or duty; or
• By lawful exercise of powers : Any 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 being in force; or
• For inquiry into a charge of misconduct by any professional : Any particulars relevant to any inquiry into a charge of misconduct in connection with any proceedings under this Act against a practising advocate, a tax practitioner, a practising cost accountant, a practising chartered accountant, a practising company secretary to the authority empowered to take disciplinary action against the members practising the profession of a legal practitioner, a cost accountant, a chartered accountant or a company secretary, as the case may be; or
• For data entry on automated system : Any particulars to any agency appointed for the purposes of data entry on any automated system or for the purpose of operating, upgrading or maintaining any automated system where such agency is contractually bound not to use or disclose such particulars except for the aforesaid purposes; or
•  For any other law : Any particulars to an officer of the Government as may be necessary for the purposes of any other law for the time being in force; or
• In Public Interest : Any information relating to any class of taxable persons or class of transactions for publication, if, in the opinion of the Commissioner, it is desirable in the public interest, to publish such information.
• Relevance of Courts [Section 158(2) of CGST Act , 2017]:

Section 158(2) of CGST Act overrides the provisions contained in the Indian Evidence Act , 1872. It states that the Court shall not require any GST officer to produce before it or give evidence before it in respect of the particulars referred to in Section 158(1). However , this restriction will not apply in disclosures mentioned in Section 158(3) of CGST Act , 2017.