GST Jamku AILiability of officers and certain other persons.
Section 133(1)
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.
Liability of Officers and Others
In this section, we delve into the implications outlined in Section 133(1) concerning the actions and responsibilities of certain individuals.
Unauthorized Disclosure of Information
When any person involved in the collection of statistics under Section 151, or in the compilation or computerization of such data, or any officer of central tax with access to information specified under Section 150(1), or any person associated with the provision of services on the common portal or the agent of the common portal deliberately reveals any information or the contents of a return submitted under this Act or its accompanying rules, except in the course of executing duties under the aforementioned sections or for the purpose of prosecuting an offence under this Act or any other prevailing Act, they will face legal consequences.
Penalties for Unauthorized Disclosure
The repercussions for such actions include imprisonment for a term of up to six months or a fine reaching up to twenty-five thousand rupees, or possibly both. It's essential to understand the seriousness of these penalties and the need for responsible handling of sensitive information under the specified circumstances.
Ensuring Compliance and Accountability
To maintain the integrity of the system and safeguard sensitive data, strict measures are in place to deter individuals from disclosing information without proper authorization. This ensures that officers and other personnel associated with crucial aspects of tax-related processes adhere to their duties diligently and refrain from unauthorized disclosures.
Section 133(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.
Liability of Officers and Certain Individuals
In this article, we'll explore the provisions outlined in Section 133(2) regarding the liability of officers and certain other individuals under specific circumstances.
Government Servants and Prosecution
If an individual falls under the category of a Government servant, they cannot be prosecuted for any offence mentioned in this section unless prior sanction is obtained from the Government. This requirement emphasizes the need for official approval before legal action can be taken against a Government servant.
Non-Government Servants and Prosecution
For individuals who are not Government servants, the situation is similar. Prosecution for any offence under Section 133(2) is only permissible with the prior sanction of the Commissioner. This additional layer of approval ensures a thorough consideration of the circumstances before legal proceedings are initiated.
Ensuring Fairness in Legal Proceedings
These provisions underline the significance of obtaining official approval before prosecuting individuals falling under the purview of Section 133(2). By doing so, the legal system aims to maintain fairness and accountability in the process, safeguarding individuals from unwarranted legal actions without proper scrutiny.