GST Jamku AIBar on disclosure of information.
Section 152(1)
No information 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 [without giving an opportunity of being heard to the person concerned].
Bar on Disclosure of Information
According to this section, any information provided for the purposes of section 150 or section 151 cannot be published in a way that allows identifying the particulars as referring to a specific person without the prior written consent of the concerned person or their authorized representative.
Additionally, this information cannot be used in any proceedings under this Act unless the person concerned has been given an opportunity to be heard.
Section 152(2)
Section 152(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.
This section talks about a rule that stops the sharing of specific details. However, there is an exception.
Public Interest Exception
The Commissioner can decide to share information about a group of taxpayers or transactions if it's in the public's best interest.