Section 158(1) of the CGST Act, 2017 lays down that the information obtained by a public servant from the record of any proceeding under the CGST…

(a) Yes, the confidential information can be disclosed by the public servant for certain specific purposes in terms of section 158 (3) of the CGST Act, 2017. Such specific purposes are given in brief hereunder: (i) For prosecution (ii) For carrying out the objects of the CGST Act (iii) For service of notice or recovery of demand (iv) For furnishing information to Court in a proceeding where Government is a party (v) For audit of tax receipts or refunds (vi) For inquiry into the conduct of a GST officer (vii) For enabling levy, realisation of any tax or duty (viii) In lawful exercise of powers (ix) For enquiry into a charge of misconduct by any professional (x) For data entry on automated system (xi) For fulfilling the requirement under any other law and in public interest. Alternative Answer (b) An officer of the rank of Joint Commissioner or above can authorize an officer in writing to carry out search and seize goods, documents, books or things. Such authorization can be given only where the Joint Commissioner/an officer above his rank has reasons to believe that any goods liable to confiscation or any documents or books or things relevant for any proceedings are hidden in any place. The Joint Commissioner/an officer above his rank empowered to authorize any officer to carry out search and seizure can himself also carry out search and seize such goods, documents or books or things.