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CA Final · Indirect Tax Laws · Refunds

A refund officer of the GST department is asked by a civil court to produce a taxpayer's return particulars in a private commercial dispute between two traders, where neither the Government nor any authority under the Act is a party. Under section 158 of the CGST Act, 2017, what is the position?

The officer cannot be required to produce the particulars. Section 158 bars disclosure of return and document particulars, and no court can compel an officer to produce them or give evidence, unless a sub-section (3) exception applies. The civil-court exception needs the Government or a GST authority as a party, which is absent here.

  1. AThe officer must produce them, as courts can always require evidence
  2. BThe officer may disclose them if the taxpayer's competitor requests them
  3. CNo court can require the officer to produce or give evidence on those particulars, unless an exception in section 158(3) appliesCorrect
  4. DDisclosure is allowed freely once the refund is sanctioned

Explanation

Section 158(1) bars disclosure of particulars in returns, statements and documents produced under the Act, and 158(2) says no court can require an officer to produce or give evidence on them, save as provided in sub-section (3). The civil-court exception in 158(3)(d) applies only to suits where the Government or an authority under the Act is a party. Here neither is a party, so no exception applies.

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