Bombay HC: GST Returns of Companies Cannot Be Revealed Under RTI Act

Bombay High Court ruled on 14th October that a company’s GST returns cannot be disclosed under the RTI Act.

The Aurangabad bench, single-judge Justice Arun Pednekar, stated that section 158(1) of the GST Act restricts the disclosure of information of GST returns to third parties and that section 8(1)(j) of the RTI Act also exempts specific data from being made public till the information officer is fulfilled that the cited data needs to be disclosed as a public interest is engaged.

Justice Pednekar ruled that, “Section 158 sub-clause (1) specifically provides that all particulars contained in any statement made, return furnished or accounts or documents produced in accordance with the GST Act, or in any record of evidence given in the course of any proceedings under the GST Act (other than the proceedings before a criminal court), or in any record of any proceedings under the GST Act shall, save as provided in sub-section (3) not be disclosed. Thus, the returns furnished by the industries under Section 158 (1) cannot be disclosed by the GST authorities except as provided in sub-section 3 of Section 158. GST Act being a special enactment and a later enactment would override the RTI Act (general enactment), and the information which is prohibited from being provided under Section 158 of the GST Act cannot be disclosed under the RTI Act.”

Thus, the judge dismissed the petition submitted by one Adarsh Pimpare, who had contested the decision of December 30, 2024, of the State Information Commissioner, who kept the decisions of the Assistant State Tax Commissioner and the Deputy State Tax Commissioner, the authorities that had turned down his application dated February 13, 2023.

Through the application submitted to the Assistant State Tax Commissioner, Pimpare requested details regarding the GST submissions from the financial year 2008 to 2023 for six different industries in Udgir taluka, Latur district.

The said companies – 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, however, upon being issued notice by the Assistant State Tax Commissioner, objected to sharing the details of their GST returns with Pimpare.

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As per Pimpare, all such 6 firms were working in the Maharashtra Government and got the tenders from the state via forgiving documents and not via filing the GST; they had performed fraud on public money. Information officers had incorrectly issued the notice before the 6 companies for their consent to reveal their GST details, he added.

The judge held that, “In the instant case, the Petitioner has applied for the information contending that there is a large-scale fraud and that he needs the information to prosecute the industries. The allegation is bald in nature. There is no prima facie evidence to show that the industries have indulged in large-scale fraud. Although the response given by the industries is that the industries are closed on account of the harassment by the Petitioner. Based on the reply, the Authorities have not provided information on GST returns of the Industries as there is no larger public interest involved in the matter. Thus, no case is made out under the proviso to Section 8 (1) (j) to grant information.”

The bench with these observations dismissed the petition.