Chapter XXI - Miscellaneous
Section 159
Section 159: Publication of information in certain cases
The Commissioner or authorised officer may publish a person’s name and proceeding particulars when considered necessary or expedient in the public interest, with an appeal-stage safeguard for penalties.
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Need advice on Section 159?
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) 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.
Key takeaways
Public-interest decision
Publication depends on the authorised official’s opinion that it is necessary or expedient in the public interest.
Penalty appeal safeguard
Information relating to an imposed penalty cannot be published until the first-appeal period expires without appeal or a filed appeal is disposed of.
Connected persons
The explanation allows names of specified firm or company persons where case circumstances justify it.
Public-interest decision
Publication depends on the authorised official’s opinion that it is necessary or expedient in the public interest.
Penalty appeal safeguard
Information relating to an imposed penalty cannot be published until the first-appeal period expires without appeal or a filed appeal is disposed of.
Connected persons
The explanation allows names of specified firm or company persons where case circumstances justify it.
Practical checklist
Do
- Identify the publication decision and public-interest reason.
- Check whether a penalty appeal period or appeal remains open.
- Verify the particulars proposed for publication.
Frequently asked questions
Can penalty information be published immediately on the order date?
Not under subsection (2) while the section 107 appeal window remains open or an appeal is pending.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026