Section 159 of GST – Publication of information in respect of persons in certain cases
Statutory provision (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.
Analysis and Updates
Introduction (i) This provision confers powers on the Competent Authority to publish the names and other details of persons in default, as information to the public. (ii) This provision also discusses the persons, whose names can be published, if proceedings relate to a company / firm / association of persons. Analysis Powers to publish details: (i) The Competent Authority may ensure that the following details are published:
Names of any person (and)Other particulars relating to proceedings or prosecutions under the Act, if related to such person.
(ii) The decision to publish is based on the opinion of the Competent Authority that it is essential or beneficial in the public interest to do so. (iii) As the provision indicates that the Competent Authority “can decide to publish in such manner as it thinks fit”, Competent Authority can decide:
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.
(iv) In addition, the Competent Authority may also decide to publish the following: Note: However, the additional details can be published only if the Competent Authority opines that the circumstances of the case justify it. (v) Exception: However, publication can be made in relation to imposition of penalty, only when the following conditions are satisfied:
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).
Comparative review Similar Provisions as above find place under erstwhile laws as under: MCQs However, in the extant Central Excise Legislation, as there is a provision to appeal directly to CESTAT against the order of Commissioner, the time limit in relation to publishing information about penalty also includes the time for appeals before CESTAT. In the GST law, there is no such provision for direct appeal to Tribunal and so time limit for appeals before Tribunal is omitted. However, in the present GST legislation, no such powers are conferred on the Courts.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. In the above rules, the situations for publication and the detailed process flow along with documentation are prescribed. The words “as prescribed” do not find place in the GST law. This leaves the decision to publish solely to the discretion of the Competent Authority. Further, there are no enabling provisions u/s 164 to confer powers to the Governments to frame rules for such publication. Sec.165 has also not listed out the specific areas wherein the Board / Commissioner SGST can frame regulations. Q1. Who can publish the names and particulars(a) Courts(b) Appellate Authority(c) Any Adjudicating Authority(d) Competent Authority Ans. (d) Competent Authority Q2. Names and particulars relating to prosecutions can be published –(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 Ans. (c) At the discretion of the Competent Authority Q3. In case of proceedings against the Companies, the details that can be published are-(a) Names and Addresses of the Directors(b) Only Names of the Directors(c) Details of Directors and Auditors(d) Photographs of the Directors Ans. (b) Only Names of the Directors Recommended Articles –
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