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Section 152 of CGST Act - Bar on disclosure of information

152. Bar on disclosure of information.[1]

(1) No information [2][***] with respect to any matter given for the purposes of section 150 or section 151 shall, without the previous consent in writing of the concerned person or his authorised representative, be published in such manner so as to enable such particulars to be identified as referring to a particular person and no such information shall be used for the purpose of any proceedings under this Act [3][without giving an opportunity of being heard to the person concerned].

[4][(2) ***]

(3) Nothing in this section shall apply to the publication of any information relating to a class of taxable persons or class of transactions, if in the opinion of the Commissioner, it is desirable in the public interest to publish such information.
 

[1] This Section was made effective by Notification No. 09/2017-Central Tax dt. 28-06-2017 wef 01-07-2017.

[2] Words  “of any individual return or part thereof” omitted by section 120(a)(i) of The Finance Act 2021 dt. 28-03-2021 and made effective from 01-01-2022 by Notification No. 39/2021-Central Tax dt. 21-12-2021.

[3] Words inserted by section 120(a)(ii) of The Finance Act 2021 dt. 28-03-2021 and made effective from 01-01-2022 by Notification No. 39/2021-Central Tax dt. 21-12-2021.

[4] Sub section omitted by section 120(b) of The Finance Act 2021 dt. 28-03-2021 and made effective from 01-01-2022 by Notification No. 39/2021-Central Tax dt. 21-12-2021. Earlier it read as under

(2) Except for the purposes of prosecution under this Act or any other Act for the time being in force, no person who is not engaged in the collection of statistics under this Act or compilation or computerisation thereof for the purposes of this Act, shall be permitted to see or have access to any information or any individual return referred to in section 151.

 

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