Bar on disclosure of information
Section 152 of the Goa Goods and Services Tax Act, 2017 deals with bar on disclosure of information. 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 t
(1) No information 254[ *** ] 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 255[without giving an opportunity of being heard to the person concerned]. 256[ *** ] (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.
Section 152, The Goa Goods and Services Tax Act, 2017 (Act 4 of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Section 152
What does Section 152 of the Goa Goods and Services Tax Act deal with?
Section 152 of the Goa Goods and Services Tax Act is headed "Bar on disclosure of information". 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 t
How do I find court cases under Section 152 of the Goa Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Goa Goods and Services Tax Act 152, section 152 Goa Goods and Services Tax Act, section 152 of the Goa Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 152 of the Goa Goods and Services Tax Act, and has it changed?
Its own text turns on section 150 (Obligation to furnish information return), so none of them can safely be read on its own.
When was the Goa Goods and Services Tax Act enacted?
Goa Goods and Services Tax Act was enacted in 2017 as Act 4 of 2017. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- 174. Repeal and saving9002 words
- 2. Definitions5328 words
- 74. 2155 words
- 142. Miscellaneous transitional provisions1958 words
- 54. Refund of tax1895 words
- 51. Tax deduction at source1546 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/07fb0b52-84d3-4a8e-bcd6-4f717bd081b6.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/395427a5-4afd-415e-97d2-768ecd5e80c3/content). This page is not a substitute for legal advice.