Bar on disclosure of information
Section 152, CGST Act
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In one line
Section 152 bars the use of individual information collected under s.150/151 for proceedings without giving the person an opportunity of being heard.
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
796 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
(1) No information 1 [****]with respect to any matter given for the purposes of section 150 or section 151 shall, without the previous consent in writing of the concerned person or his authorised representative, be published in such manner so as to enable such particulars to be identified as referring to a particular person and no such information shall be used for the purpose of any proceedings under this Act 2 [without giving an opportunity of being heard to the person concerned]. 3 [****]
(3) Nothing in this section shall apply to the publication of any information relating to a class of taxable persons or class of transactions, if in the opinion of the Commissioner, it is desirable in the public interest to publish such information.
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2022-01-01 · Omitted
39/2021-C.T.
Omitted (w.e.f. 1st January, 2022 vide Notification No. 39/2021-C.T. , dated 21st December, 2021) by s. 120(a)(i) of The Finance Act, 2021 (No. 13 of 2021) date …
2022-01-01 · Inserted
39/2021-C.T.
Inserted (w.e.f. 1st January, 2022 vide Notification No. 39/2021-C.T., dated 21st December, 2021) by s. 120(a)(ii) of The Finance Act, 2021 (No. 13 of 2021) dat …
2022-01-01 · Omitted
39/2021-C.T.
Omitted (w.e.f. 1st January, 2022 vide Notification No. 39/2021-C.T. , dated 21st December, 2021) by s. 120(a)(iii) of The Finance Act, 2021 (No. 13 of 2021) da …
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Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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