IDT MCQ — A public servant discloses taxpayer information to a Police Officer for the purpose of a prosecution

**A public servant discloses taxpayer information to a Police Officer for the purpose of a prosecution under the Indian Penal Code. Is this disclosure authorized?** A) The disclosure is unauthorized and a breach of confidentiality. B) The disclosure is authorized as it falls under the specific exceptions for prosecution. C) The disclosure is authorized only if the taxpayer gives verbal consent. D) The disclosure is unauthorized unless the Police Officer obtains a court warrant. ✅ **Answer: (B) The disclosure is authorized as it falls under the specific exceptions for prosecution.** **Disclosure to a police officer for prosecution is a permitted exception.** The confidentiality bar under the CGST Act is subject to specified exceptions, and furnishing particulars **to enable a prosecution** (including to a police/enforcement officer for an offence) is one of the **authorised exceptions**. So the disclosure is lawful and does not require the taxpayer's verbal consent or a separate court warrant — it is **authorised under the prosecution-related exception**. _Practise 1000s more free CA Final MCQs 👉 https://conferenza.in/mcqs — and discuss your approach below._