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IndiaAuditLens Law Library

Section 159 of the CGST Act, 2017

From the IndiaAuditLens Law Library

GST›CGST Act, 2017›Chapter XXI, Miscellaneous

At a glance

Entitlement and conditions

  • 159 ExplanationIf circumstances justify it, publication may include firm partners, company directors, managing agents, secretaries, treasurers or managers, and association members.

Bars, duties and time limits

  • 159(2)Penalty-related publication must wait until the section 107 appeal period expires unused or the filed appeal is disposed of.

Procedure, powers and definitions

  • 159(1)Where considered necessary or expedient in the public interest, the Commissioner or authorised officer may publish names and particulars of proceedings or prosecution in the chosen manner.

The Commissioner or an authorised officer may publish a person’s name and proceeding or prosecution particulars where necessary or expedient in the public interest. Penalty-related publication must wait for the first appeal stage to end. The names of specified people behind a firm, company or association may also be published where the circumstances justify it.[1]

Text

The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.

Section 159, verbatim (show)

* 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. * Enforced w.e.f. 1st July, 2017.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.

Publication power and penalty waiting condition 159(1)–(2)

Questions to answer on the file11 questions
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Associated persons with the same waiting condition 159 Explanation and (1)–(2)

Questions to answer on the file12 questions
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Amendment history

The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]

Amendments to section 159 as footnoted in the CBIC text
NoteEffective from
01.07.2017
Provisions connected to Section 159
ProvisionConnectionWords that tie them
Section 107159(2) requires Section 107159(2) "appeal to the Appellate Authority under section 107"

Circulars and notifications

No circular or notification in the CBIC repository is recorded as citing this section.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Section 159. Publication of information in respect of persons in certain cases". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.

External links