Section 159 lets the department name defaulters in the public interest, but not prematurely: penalties are published only once they are final.
Key points
- Under section 159(1) of the CGST Act, 2017 the Commissioner or an authorised officer may publish the name and particulars of any person, in the public interest, in respect of proceedings under the Act.
- No penalty may be published until the time for appeal under section 107 has expired without an appeal, or the appeal has been disposed of (section 159(2)); for firms and companies, partners and officers may be named (Explanation).
The provisions
159(1)–(2)Publication of information
Statutory text
(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.
* Enforced w.e.f. 1st July, 2017.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Can GST authorities publish names of defaulters?
- Yes, in the public interest under section 159 of the CGST Act, but penalties only after the appeal period or appeal is over.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
Publication must be justified by public interest and is subject to the confidentiality provisions in sections 152 and 158.