Section 159 of J&K GST Act: Officials can publish names in proceedings post-appeal period for public interest.

Section 159 of the Jammu and Kashmir Goods and Services Tax Act, 2017, allows the Commissioner or an authorized officer to publish the name and details of individuals involved in proceedings or prosecutions under the Act if deemed necessary for public interest. Publication is prohibited until the appeal period under Section 107 has expired or an appeal has been resolved. In cases involving firms, companies, or associations, the names of relevant partners, directors, or members may also be published if justified by the circumstances.

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