Section 159: Publication of information in respect of persons in certain cases

Q: What does Section 159 of The State Goods and Services Tax Act, 2017 (Model) (SGST) deal with?

Section 159 SGST pertains to "Publication of information in respect of persons in certain cases". It is part of the The State Goods and Services Tax Act, 2017 (Model), a legislation enacted by the Parliament of India. Section 159 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs publication of information in respect of persons in certain cases. As verified on 19 May 2026.

Q: Is Section 159 SGST still in force?

Yes, Section 159 of the The State Goods and Services Tax Act, 2017 (Model) is currently in force across the Republic of India.

Q: What is धारा 159 SGST?

धारा 159 SGST is the Devanagari Hindi reference for Section 159 of the The State Goods and Services Tax Act, 2017 (Model). Section 159 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs publication of information in respect of persons in certain cases. As verified on 19 May 2026.

Q: What is Dhara 159 SGST?

Dhara 159 SGST is the Roman Hindi reference for Section 159 of the The State Goods and Services Tax Act, 2017 (Model). "Dhara" means "Section" in Hindi. Section 159 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs publication of information in respect of persons in certain cases. As verified on 19 May 2026.

Q: How to cite Section 159 of The State Goods and Services Tax Act, 2017 (Model)?

Cite as: "Section 159, The State Goods and Services Tax Act, 2017 (Model) (SGST)" in legal briefs. For academic writing, use the BlueBook format: The State Goods and Services Tax Act, 2017 (Model), § 159 (India).

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(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.