Recently, the Bombay High Court dismissed a petition seeking GST return details of certain industries under the RTI Act, holding that disclosure of such information is prohibited under the GST Act unless justified by larger public interest. The Court emphasized that GST returns are protected third-party information and cannot be disclosed merely based on unverified allegations of fraud.
The petitioner filed an RTI application requesting GST return details of six industries in Udgir, Latur, spanning several years. The application sought this information to allegedly investigate large-scale fraud by these firms in government tenders. The Information Officer issued notices to the concerned industries, which objected to disclosure. Subsequently, the application was rejected. The petitioner’s appeals to the First Appellate Authority and the State Information Commissioner were also dismissed, prompting the present petition before the High Court.
The petitioner argued that the requested GST returns were public documents and not personal or third-party information. He contended that the Information Officer should not have sought consent from the industries before disclosure. The petitioner claimed that disclosure was necessary to substantiate alleged financial irregularities and misuse of government tenders. Counsel emphasized that the information was not protected under the RTI Act and served the larger public interest.
The High Court analyzed the applicability of Sections 8(1)(j) and 11 of the RTI Act, relying on the Supreme Court judgment in Central Public Information Officer, Supreme Court of India v. Subhash Chandra Agarwal. The Court noted that the RTI Act aims to reduce information asymmetry between citizens and the state but acknowledges exceptions to prevent harm or invasion of privacy.
The Court highlighted that Section 11 mandates notice to third parties before disclosure of confidential information. GST returns filed by firms constitute third-party information under Section 158 of the GST Act, which prohibits disclosure except under specific circumstances. The Court observed, “GST Act being a special and later enactment overrides the general provisions of the RTI Act. Information prohibited under Section 158 cannot be disclosed under RTI merely based on unverified allegations.”
The Court further noted that the petitioner’s claims of large-scale fraud were bald and unsubstantiated. No prima facie evidence justified overriding the statutory confidentiality of GST returns. Consequently, the authorities’ refusal to disclose the information did not violate the RTI Act.
The Court dismissed the petition, upholding the orders of the Information Officer, First Appellate Authority, and State Information Commissioner. The Court concluded that disclosure of GST returns of the industries was not warranted in the absence of larger public interest or verified allegations of wrongdoing. The rule was discharged, and the petition stood dismissed.
Case Title: Adarsh Vs. The State of Maharashtra
Case No.: Writ Petition No. 11135 of 2025
Coram: Justice Arun R. Pedneker
Advocate for Petitioner: Adv. Maniyar Irfan D.
Advocate for Respondent: Adv. M.N. Ghanekar
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