THE CENTRAL GOODS AND
SERVICES TAX ACT, 2017
MISCELLANEOUS
Section 159:
Publication of information in respect of persons in certain cases.
(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.
(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.