Information about the GST returns

Information about GST returns were denied by the PIO taking recourse to the Section 158 (1) of CGST Act, 2017. The CIC referred to the Delhi High Court judgment in Chief Information Commr. v. High Court of Gujarat, (2020) 4 SCC 702, dealing with the disclosure of information under the Right to Information Act, 2005 with reference to Section 138 of the Income Tax Act, 1961. It was observed that while the Right to Information Act is a general law concerning the disclosure of information by the public authorities, Section 138 of the Income Tax Act is a special legislation dealing with disclosure of information concerning the assesses. The CIC agreed with the stand taken by the Respondent in denying the information and held that intervention is not warranted in the matter.

Comments

The supremacy of RTI Act by virtue of Section 22 has been the issue for interpretation in different cases. Section 22 provides that the provisions of RTI Act shall have effect notwithstanding anything inconsistent therewith contained in any law for the time being in force or in any instrument having effect by virtue of any law other than this Act. The proponents of the RTI Act have vehemently argued that information can be denied to an applicant by taking recourse to only section 8 or section 9 of the RTI Act.

Citation: V Bethuran v. O/o the Commissioner of CGST & Central Excise, Madurai, File No: CIC/DGSTX/A/2023/130359; Date of Decision: 03.10.2024

Dr Anuradha Verma (dranuradhaverma@yahoo.co.in) is a RTI Consultant currently working with IIM Vishakhapatnam. She has co-authored the books PIO’s Guide to RTI and Right to Information – Law and Practice. Her weekly article is being published since 2008 on this site. She offers consultancy on RTI matters and third party audit to individuals / organisations. Her other articles can be read at the website of RTI Foundation at the link https://www.rtifoundationofindia.com/