According to Section 159 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
- 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.
- 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.