Persons discharging functions under the Act shall be deemed to be public servants :
All persons discharging functions under the Act shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code, 1860 – section 156 of CGST Act.
Protection of actions taken under the Act in good faith – No suit, prosecution or other legal proceedings shall lie against (a) the President, State President, Members, officers or other employees of the Appellate Tribunal or any other person authorised by the said Appellate Tribunal (b) any officer appointed or authorised under this Act- for anything which is in good faith done or intended to be done under this Act or the rules made thereunder – section 157 of CGST Act.
Disclosure of confidential information by a public servant – All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with the Act, or in any record of evidence given in the course of any proceedings under the Act (other than proceeding before a Criminal Court), or in any record of any proceedings under the Act shall be treated as confidential – section 158(1) of
CGST Act.
Its disclosure is permitted only in specified situations and cases – section 158(3) of CGST Act.
Information relating to class of taxable persons or class of transactions can be published in public interest by Commissioner- section 152 of CGST Act read with section 158(3)(i) of CGST Act.
To ensure uniformity all over India, such publication shall be done by Commissioner or Joint Secretary in Board – section 168(2) of CGST Act.