Section 159 of CGST Act - Publication of Information in Respect of Persons in Certain Cases

Section 159 of the Central Goods and Services Tax Act, 2017 empowers the Commissioner, or an officer authorised by the Commissioner, to publish specified information about a person when publication is considered necessary or expedient in the public interest. The section also protects a person against publication relating to an imposed penalty while the statutory first-appeal stage remains open or pending.

Updated: 15 September 2026

In brief: The power under Section 159 is a public-interest publication power. Where the proposed publication relates to a penalty imposed under the CGST Act, publication must wait until the period for an appeal under Section 107 expires without an appeal, or until an appeal that has been filed is disposed of.

Statutory text of Section 159

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.

Meaning and scope of Section 159

Section 159 is contained in Chapter XXI, titled "Miscellaneous", of the CGST Act. It deals with disclosure by publication in specified circumstances. The provision is not an automatic direction to publish information in every GST proceeding. Sub-section (1) requires the Commissioner, or an officer authorised for this purpose, to form an opinion that publication is necessary or expedient in the public interest.

1. Who can order publication?

The statutory power is vested in the Commissioner and may also be exercised by another officer who has been authorised by the Commissioner in this behalf. The provision therefore links the publication decision to the designated GST authority.

2. What information may be published?

Sub-section (1) permits publication of the name of a person and other particulars relating to proceedings or prosecution under the CGST Act concerning that person. The manner of publication is left to the authority, subject to the requirements and limits contained in the section.

3. Public interest is the statutory condition

The authority must be of the opinion that publication is "necessary or expedient in the public interest". This public-interest requirement is central to the exercise of the power under Section 159.

4. Safeguard where a penalty has been imposed

Sub-section (2) creates an express restriction for publication relating to a penalty. Such publication cannot be made while the time allowed for presenting an appeal to the Appellate Authority under Section 107 of the CGST Act remains available. If an appeal is presented, publication must wait until that appeal is disposed of.

Section 107 connection: Section 107(1) generally provides that a person aggrieved by a decision or order of an adjudicating authority may appeal to the prescribed Appellate Authority within three months from communication of the decision or order. Section 159(2) specifically ties the penalty-publication restriction to this appellate stage.

5. Firms, companies and associations of persons

The Explanation extends the possible publication to specified persons connected with an entity. Depending on the entity and the circumstances, this may include partners, directors, managing agents, secretaries and treasurers, managers, or members of an association. Their names may be published only where the Commissioner or authorised officer considers that the circumstances of the case justify doing so.

Key points to remember

Section 159 concerns publication of names and other particulars connected with proceedings or prosecution under the CGST Act.
The power is exercisable by the Commissioner or an officer authorised by the Commissioner.
The statutory basis for publication is necessity or expediency in the public interest.
For an imposed penalty, publication cannot take place before the Section 107 appeal period expires without an appeal.
If a first appeal is filed, publication relating to that penalty must await disposal of the appeal.
For firms, companies and associations, the Explanation permits publication of names of specified connected persons where the circumstances justify it.

Related CGST Act provisions

Official references

For the current statutory text and amendment history, readers should verify the provision through the official Government sources: CBIC Tax Information Portal - CGST Act and India Code - Central Goods and Services Tax Act, 2017.

This page is intended as a legal information resource. Statutory text, notifications, amendments and applicable appellate requirements should be checked from official sources for a particular case.