Information Regarding GST Returns Of Company Cannot Be Disclosed Under RTI Act: Bombay High Court

The Bombay High Court on Tuesday (October 14) held that a company's Goods and Services Tax (GST) returns filing cannot be disclosed under the Right To Information (RTI) Act. 

Sitting at Aurangabad bench, single-judge Justice Arun Pednekar noted that section 158(1) of the GST Act prohibits disclosure of information of GST returns to third parties and that section 8(1)(j) of the RTI Act too exempts certain information from being made public unless the information officer is satisfied that the said information must be disclosed as a public interest is involved.

"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 to be provided under Section 158 of the GST Act cannot be disclosed under the RTI Act," Justice Pednekar held. 

The judge therefore dismissed the petition filed by one Adarsh Pimpare, who had challenged the December 30, 2024 decision of the State Information Commissioner, who upheld the decisions of the Assistant State Tax Commissioner and the Deputy State Tax Commissioner, the authorities which had turned down his application dated February 13, 2023.

By the said application made before the Assistant State Tax Commissioner, Pimpare had sought details of the  submissions of GST from the financial year 2008 to 2023 of six different industries from Udgir taluka in 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 information related to their GST returns to Pimpare. 

According to Pimpare all these six firms were working under the Maharashtra Government and obtained tenders from the State by manipulating documents and by not submitting the GST they had committed huge fraud of the public money. He argued that the Information Officers wrongly issued notice to the six companies for their consent for disclosing their GST information. 

"In the instant case, the Petitioner has applied for the information contending that that there is a large scale fraud and that he needs the information in order 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 of GST returns of the Industries as there is no larger public interest involved in the matter. Thus no case is made out under proviso to Section 8 (1) (j) to grant information," the judge opined. 

With these observations, the bench dismissed the petition. 

Appearance:

Advocate Maniyar Irfan D for the Petitioner.

Advocate MN Ghanekar represented the Authorities.

Case Title: Adarsh Gautam Pimpare vs State of Maharashtra (Writ Petition 11135 of 2025)

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