THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
OFFENCES AND PENALTIES
Section 133:
Liability of officers and certain other persons
Where any person engaged in connection with the collection of
statistics under section 151 or compilation or computerisation
thereof or if any officer of central tax having access to information specified
under sub-section (1) of section 150, or if any person engaged in connection
with the provision of service on the common portal or the agent of common
portal, wilfully discloses any information or the
contents of any return furnished under this Act or rules made thereunder
otherwise than in execution of his duties under the said sections or for the
purposes of prosecution for an offence under this Act or under any other Act
for the time being in force, he shall be punishable with imprisonment for a
term which may extend to six months or with fine which may extend to
twenty-five thousand rupees, or with both.
(2) Any person—
(a) who is a Government servant shall not be prosecuted for any offence under
this section except with the previous sanction of the Government;
(b) who is not a Government servant shall not be prosecuted for any offence
under this section except with the previous sanction of the Commissioner.