GST returns and tax payment details


Tax details and GST returns of more than a dozen entities sought by the applicant was denied claiming that it is Third Party Information, and cannot be provided being confidential. The applicant made allegations of tax evasion against all the entities in her RTI Application. The respondent PIO was not present during the hearing. The CIC observed that it is not inclined to adversely question the absence of the Respondent PIO during the hearing in the matter as the facts on record suggest that the case is not filed only against the said PIO but also against multiple other PIOs designated in separate public authorities. Yet, for the record, the Respondent PIO was directed to send a proper written explanation stating the reason for their absence during the hearing without intimating any reasons thereof. The CIC held that the Appellant has far stretched her apprehensions and is merely expressing conjecture against the tax liability of the averred entities. The CIC ruled that the strength of the material on record does not suggest any larger public interest in the disclosure of the personal information as well as information bearing commercial confidence of the third parties, rather the underlying premise of the instant RTI Application and the Appeal has an apparent substance of personal dispute. The appeal was rejected.


CommentsThe details regarding the tax returns and payment are personal information of the individual of commercial confidence. The applicant has to establish larger public interest to seek such information.

Citation: Vinita Nareeshkuamr Biyani v. Asstt. Commissioner CGST Service Tax Div IV, CIC/DGSTX/A/2022/159699; Date of Decision: 18/10/2023

Dr Anuradha Verma ( is a RTI Consultant currently working with IIM Visakhapatnam. She has co-authored the books, RTI Right to Information - Law and Practice and PIO’s Guide to RTI. She offers consultancy on RTI matters and Third party audit. Her other articles can be read at the website of RTI Foundation of India at the link


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