Bare Law_CGST Act_Section 159

Chapter XXI – 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.

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