Chapter XXI - Miscellaneous
Section 152
Section 152: Bar on disclosure of information
Information furnished under sections 150 or 151 has publication and procedural-use protections, subject to the Act’s public-interest class-information exception.
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Need advice on Section 152?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(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.
(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.
Key takeaways
Identifying publication
Particulars identifying a person cannot be published without previous written consent of that person or authorised representative.
Use in proceeding
The amended provision requires an opportunity of hearing before such information is used in proceedings under the Act.
Class exception
The Commissioner may permit publication about a taxpayer class or transaction class in the public interest.
Identifying publication
Particulars identifying a person cannot be published without previous written consent of that person or authorised representative.
Use in proceeding
The amended provision requires an opportunity of hearing before such information is used in proceedings under the Act.
Class exception
The Commissioner may permit publication about a taxpayer class or transaction class in the public interest.
Practical checklist
Do
- Identify whether the information came under section 150 or 151.
- Check written consent and any proposed identifying publication.
- Request a hearing if the information is used in proceedings.
Frequently asked questions
Does the bar prevent every publication of aggregate class information?
No. Subsection (3) provides a public-interest class-information exception.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026