RTI Act and GST Information Disclosure

Source: Bombay High Court 

Why in News? 

Justice Arun R. Pedneker of the Bombay High Court, Aurangabad Bench, in the case of Adarsh Gautam Pimpare v. State of Maharashtra (2025) upheld the denial of GST return information under the Right to Information Act, 2005  (RTI Act), ruling that such information is protected both as third party confidential information under Section 11 of the RTI Act and as statutorily prohibited disclosure under Section 158 of the GST Act. 

What was the Background of Adarsh Gautam Pimpare v. State of Maharashtra (2025) Case? 

• The petitioner, Adarsh Gautam Pimpare, filed an RTI application on 13.02.2023 with the Jan Mahiti Adhikari/Assistant State Tax Commissioner seeking information regarding GST submissions from financial year 2008 to 2023 of six different industries from Udgir, District Latur. 
• The six industries were: M/s. Vyankateshwara Mahila Audyogik Utpadak Sahakari Sanstha, M/s. Aniket Trading Company, M/s. Mayureshwar Trading Company, M/s. New Prasad Products and Agencies, M/s. Kalyani Trading, and M/s. Prasad Industries. 
• The Information Officer issued notices to the concerned industries seeking their response on the application as per Section 11 of the RTI Act. 
• The concerned industries responded with objections to providing information to the petitioner. 
• Based on the industries' objections, the Information Officer rejected the petitioner's application. 
• The petitioner filed an appeal under Section 19(1) of the RTI Act before the First Appellate Officer/Deputy State Tax Commissioner, which was rejected on the ground that the firms had denied consent to provide information to a third party. 
• The petitioner then filed a second appeal under Section 19(3) before the State Information Commissioner, which was dismissed by order dated 30.12.2024, upholding the orders of the lower authorities. 
• The petitioner challenged all three orders through this writ petition before the Bombay High Court. 
• The petitioner contended that the six firms had obtained government tenders by manipulating documents and not submitting GST, thereby committing huge fraud with public money, and that the information was needed to substantiate this grievance. 
• The petitioner argued that GST returns are public documents and not personal or third party information requiring consent under Section 11 of the RTI Act.

What were the Court's Observations?

On Mandatory Notice to Third Parties: 

• The Court relied on the Constitution Bench judgment in Central Public Information Officer, Supreme Court of India v. Subhash Chandra Agarwal (2020), which held that when personal information under Section 8(1)(j) of the RTI Act is sought, the procedure under Section 11 must be mandatorily complied with. 
• The Court held that third party information must be prima facie treated as confidential, and affected parties must be given an opportunity to contest disclosure under Section 11. Section 8 and Section 11 must be read together, with disclosure permitted only when public interest outweighs potential harm. 
• The Court rejected the petitioner's objection that no notice should have been given to the industries, holding that the Information Officer correctly followed the mandatory procedure under Section 11. 

On GST Returns as Protected Information: 

• The Court analyzed Section 158 of the GST Act, which specifically prohibits disclosure of GST returns, statements, and documents except as provided in its sub-section (3). 
• The Court applied the principle that the GST Act, being a special and later enactment, would override the RTI Act (a general enactment). Therefore, information prohibited under Section 158 of the GST Act cannot be disclosed under the RTI Act. 

On Public Interest Exception: 

• The Court noted that the petitioner's allegation of large-scale fraud was bald in nature with no prima facie evidence. The authorities correctly determined that no larger public interest was involved that would justify disclosure under the proviso to Section 8(1)(j). 

Final Ruling: 

• The Court dismissed the writ petition, upholding all three orders passed by the Jan Mahiti Adhikari/Assistant State Tax Commissioner, the First Appellate Officer/Deputy State Tax Commissioner, and the State Information Commissioner. 

What is the RTI Act? 

About:  

• It is an act of the Parliament of India which sets out the rules and procedures regarding citizens' right to information.  
• Under the provisions of RTI Act, any citizen of India may request information from a public authority which is required to reply expeditiously or within thirty days.  
• The RTI Bill was passed by Parliament of India on 15 June 2005 and came into force with effect from 12th October 2005.   

Objectives:  

• To empower the citizens. 
• To promote transparency and accountability 
• To deal with corruption.  
• To enhance people’s participation in the democratic process.

Right to Information (Amendment) Act, 2019: 

• It provided that the Chief Information Commissioner and an Information Commissioner (of Centre as well as States) shall hold office for such term as prescribed by the Central Government. Before this amendment, their term was fixed for 5 years. 
• It provided that the salary, allowances and other service conditions of the Chief Information Commissioner and an Information Commissioner (of Centre as well as States) shall be such as prescribed by the Central Government.

Important Provision under RTI Act: 

• Right to Information (Section 3):  
  • All citizens have the right to information, subject to the provisions of this Act. 
• Obligations of Public Authorities (Section 4):  
  • Maintain and catalog records. 
  • Computerize records within a reasonable time. 
  • Publish various details about the organization within 120 days of enactment. 
  • Provide reasons for administrative or quasi-judicial decisions to affected persons. 
• Designation of Public Information Officers (Section 5):  
  • Every public authority must designate Central or State Public Information Officers. 
  • Assistant Public Information Officers to be designated at sub-divisional or sub-district levels. 
• Request for Obtaining Information (Section 6):  
  • Requests can be made in writing, electronically, or orally. 
  • Applicants not required to give reasons for requesting information. 
• Disposal of Request (Section 7):  
  • Information to be provided within 30 days of request. 
  • If information concerns life or liberty, it must be provided within 48 hours. 
  • Fees may be charged for providing information. 
• Exemption from Disclosure of Information (Section 8):  
  • Lists various grounds for exemption, including national security, commercial confidence, and personal information. 
  • Public interest disclosure possible despite exemptions. 
• Grounds for Rejection to Access in Certain Cases (Section 9):  
  • Requests can be rejected if they would infringe on copyright. 
• Severability (Section 10):  
  • Access may be provided to part of a record if the exempt information can be reasonably severed. 
• Third Party Information (Section 11):  
  • Procedure for handling information related to or supplied by a third party. 
• Constitution of Information Commissions (Sections 12-15):  
  • Establishes Central and State Information Commissions. 
  • Appointment process for Information Commissioners. 
• Term of Office and Conditions of Service (Sections 13 and 16):  
  • Details terms, salaries, and conditions of service for Information Commissioners. 
• Removal of Information Commissioners (Sections 14 and 17):  
  • States grounds and process for removal of Information Commissioners. 
• Powers and Functions of Information Commissions (Section 18):  
  • Commissions can inquire into complaints and have powers of a civil court. 
• Appeal Process (Section 19):  
  • Deals first and second appeal processes. 
  • Decisions of Information Commissions are binding. 
• Penalties (Section 20):  
  • Penalties for Public Information Officers for unreasonable refusal, delay, or obstruction. 
  • Recommends disciplinary action for persistent violations.