Section 159 of GST – Publication of information in respect of persons in certain cases. Complete Details for GST Section 159 as per GST Act 2017. In this GST Section you may find all details for Publication of information in respect of persons in certain cases GST Act 2017. Detailed Analysis of GST Section 159 of GST Act 2017.
Must Read – List of all sections of GSTSection 159 of GST - Publication of information in respect of persons in certain cases
Analysis and Updates
- Names of any person (and)
- Other particulars relating to proceedings or prosecutions under the Act, if related to such person.
- the category of proceedings / prosecution cases to be published;
- the category of persons whose details to be published;
- the extent of particulars to be published;
- the manner of publishing;
- the media wherein the information to be published.
Nature of Organisation | Additional details |
In case of Firm | Names of partners |
In case of Company | Names of directors / Managing Agents / Secretaries & Treasurers / Managers |
In case of Association of Persons | Names of the members |
- The time for presenting an appeal to the First Appellate Authority (u/s 107) has expired and the persons involved, did not present any appeal (OR)
- The appeal is presented and it is disposed of (against such persons).
Law | Distinction in the GST law |
Central Excise (Sec.37E) | The provisions are similar to Sec.37E.
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Central Excise (Sec.9B) | In the extant Excise Law, as per Sec.9B, Courts have powers to publish the information about conviction of the persons and other information (as mentioned in Sec.9B).
In fact, there is a Circular No.1009/16/2015 – CX dt. 23.10.15, which insists that the power to publish information is being exercised very sparingly by the Courts and has given a clear direction that in deserving cases, the department should make a prayer to the Court to invoke this Section in respect of all persons who are convicted under the Act. |
Service Tax (Sec.73D) | As per extant service tax provisions, the names and the particulars to be published and the manner in which it has to be published are as prescribed (by the Service Tax (Publication of Names) Rules 2008).
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VAT Laws | Similar provisions as that of the GST Law are enacted as part of the extant State VAT Laws, but in certain State VAT Laws, the powers can be exercised subject to such conditions as may be prescribed. (For e.g. Sec.79 of the TNVAT Act, 2006)Related provisions |
Related provisions
Statute | Section / Rule / Form | Description | Remarks |
GST | Section 107 | Time Limit for appeal before First Appellate Authority | Information on the penalty imposed on a person can be published only if the time limit for appeals before First Adjudicating Authority is over. So Sec.107 is relevant. |
Frequently Asked Questions
Should prosecution proceedings alone be published?
No. Sec.159 uses the words “any proceedings or prosecution”. Hence, even a normal adjudication proceeding can be published if the competent authority thinks fit.
Is there any guideline available for deciding the situations in which information must be published?
No. As per the section, the Competent Authority may form his own opinion and may decide to publish the name and other particulars in such manner as it thinks fit. It is expected that the Government may frame guidelines on publishing information and manner of such publishing.
What are the media in which the details must be published?
Sec.159 is silent on such aspect and it gives the power to the competent authority to decide the manner in which it has to be published (Unless certain guidelines are spelt out by the government).
Whether the publishing is to be done only after the adjudication order is passed?
Sec.159 indicates that the Competent Authority may publish names and other particulars, in relation to any proceeding or prosecution. There is no condition that the order needs to be passed to publish the details.
Can the names of persons alone be published by the competent authority?
Sec.159 indicates that the names of any person and any other particulars relating to such person, in respect of such proceedings may be given. So, it is imperative to give the other relevant particulars of the proceedings also.
(a) Courts
(b) Appellate Authority
(c) Any Adjudicating Authority
(d) Competent Authority
(a) After Courts Approval
(b) After expiry of appeal to First Appellate Authority
(c) At the discretion of the Competent Authority
(d) Cannot be published at all
(a) Names and Addresses of the Directors
(b) Only Names of the Directors
(c) Details of Directors and Auditors
(d) Photographs of the Directors