Section 159 of GST – Publication of information in respect of persons in certain cases. GST Section 159 Details as per Revised GST Act 2017, Complete Details for GST Section 159 – Publication of information in respect of persons in certain cases. Hi Friends In this article we are providing Complete details for Section 159 of GST, We Provide GST Section 159 Details as Per Latest and Revised GST Act 2017 Section 159 of Goods And Service Tax (GST) Act 2017. Check Section Wise Analysis of all Sections of GST and you may also find details ad per Chapter Wise Analysis of all Sections of GST. Recently GST Act is Revised In the month of May 2017 and Here we Provide complete analysis of GST Sections, In this Article you may find complete analysis of “Section 159 of GST – Publication of information in respect of persons in certain cases “. Now scroll down below n check more details for…
Section 159 of GST – 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.
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