GST Returns Cannot be Disclosed Under RTI without Public Interest: Bombay HC
In a recent significant ruling, the Bombay High Court has held that the GST returns of a company cannot be shared under the Right to Information (RTI) Act.
The petitioner, Adarsh Pimpare, had challenged the decision of the state information Commissioner, in an order dated December 30, 2024, who had upheld the decisions of the Assistant State Tax Commissioner and the Deputy State Tax Commissioner, which had rejected his application.
The High Court cited Section 158, which deals with the disclosure of information by a public servant. Section 158(1) of the GST Act prohibits the disclosure of GST-related data to third parties. Further, Section 8(1)(j) of the RTI Act also exempts personal information from disclosure unless it serves the public good. In the application, the petitioner had requested information about GST return submission from the financial year 2008 to 2023 for six different industries in Udgir taluka, Latur district.
These six industries, including 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 refused to share the details of their GST return information with the petitioner.
The petitioner had accused all six companies of working with the Maharashtra Government and having received government contracts by submitting fake documents, and that they have not filed their GST returns. He said that these companies had committed fraud involving public money. Pimpare also pointed out that the Information Officers made a mistake by asking these companies for their permission to release their GST details.
The bench led by Justice Pednekar held that the petitioner’s accusation of large-scale fraud lacked proof and was just a bald allegation. The companies stated they had shut down due to harassment by the petitioner. Due to this, the authorities had not furnished their return details, as there is no larger public interest involved in the matter. Therefore, the case did not satisfy the conditions under Section 8(1)(j) of the RTI Act for disclosure of information.
Further, Justice Pednekar held 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. The 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.”
Citation: Adarsh S/o Gautam Pimpare Vs The State of Maharashtra (Bombay HC); WP. 11135 OF 2025; 14/10/2025
