High Court Dismisses RTI Petition Seeking GST Returns of Third Parties — Information Held Confidential Under Section 8(1)(j) of RTI Act, 2005. Disclosure of commercial tax returns of six firms denied as personal information not related to any public activity.

High Court: Bombay High Court Bench: AURANGABAD
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Case Note & Summary

The petitioner, Adarsh S/o Gautam Pimpare, filed a writ petition before the High Court of Judicature at Bombay, Bench at Aurangabad, challenging orders dated 03.03.2023, 31.03.2023, and 30.12.2024 passed by the Jan Mahiti Adhikari/Assistant State Tax Commissioner, the First Appellate Officer/Deputy State Tax Commissioner, and the State Information Commissioner, respectively. The petitioner had on 13.02.2023 filed an application under the Right to Information Act, 2005 (RTI Act) seeking GST returns from financial year 2008 to 2023 of six firms: 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, all located in Udgir, District Latur. The Information Officer issued notice to the firms, which objected to disclosure. The application was rejected. The petitioner appealed under Section 19(1) of the RTI Act before the First Appellate Officer, who dismissed the appeals confirming the rejection. A second appeal under Section 19(3) before the State Information Commissioner was also dismissed on 30.12.2024. The petitioner then filed the present writ petition. The petitioner contended that the GST returns are public documents and not personal information, and that the Information Officer was not required to seek consent from the firms. The respondents argued that the information sought was personal and confidential, exempted under Section 8(1)(j) of the RTI Act. The court held that the GST returns of the firms constitute personal information which has no relation to any public activity or interest, and the petitioner failed to demonstrate any larger public interest warranting disclosure. The court also noted that the Information Officer correctly followed the procedure under Section 11 of the RTI Act by seeking the views of the third parties. The court found no infirmity in the impugned orders and dismissed the petition.

Headnote

A) Right to Information - Exemption from Disclosure - Section 8(1)(j) RTI Act, 2005 - Personal Information - GST returns of third-party firms are personal information not related to any public activity or interest - Held that disclosure would cause unwarranted invasion of privacy of the firms, and the petitioner failed to show any larger public interest - (Paras 7-9).

B) Right to Information - Third Party Information - Section 11 RTI Act, 2005 - Procedure for Disclosure - Information Officer must seek consent of third party before disclosing information that may be confidential - Held that the Information Officer correctly issued notice to the firms and rejected the application after their objection - (Paras 4, 7).

C) Right to Information - Second Appeal - Section 19(3) RTI Act, 2005 - State Information Commissioner's Order - Commissioner upheld rejection of information - Held that the Commissioner's order was justified and no interference warranted - (Paras 4, 9).

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Issue of Consideration

Whether GST returns filed by third-party firms constitute 'personal information' exempted from disclosure under Section 8(1)(j) of the RTI Act, 2005, and whether the Information Officer was required to seek consent of the firms before disclosing such information.

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Final Decision

The High Court dismissed the writ petition, upholding the orders of the Information Officer, First Appellate Officer, and State Information Commissioner. The court held that the GST returns of the six firms constitute personal information exempted from disclosure under Section 8(1)(j) of the RTI Act, and the petitioner failed to establish any larger public interest. No order as to costs.

Law Points

  • Right to Information Act
  • 2005
  • Section 8(1)(j)
  • Section 11
  • Section 19
  • personal information
  • third party information
  • confidentiality
  • commercial confidence
  • public interest
  • GST returns
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Case Details

2025:BHC-AUG:29042-DB

WRIT PETITION NO. 11135 OF 2025

2025-10-14

ARUN R. PEDNEKER, J.

2025:BHC-AUG:29042-DB

Mr. Maniyar Irfan D., Advocate for the Petitioner; Mrs. M.N. Ghanekar, Advocate for the Respondents

Adarsh S/o Gautam Pimpare

The State of Maharashtra, Jan Mahiti Adhikari / Assistant State Tax Commissioner (VAT-NOD-D-0001), First Appellate Officer/ Deputy State Tax Commissioner (VAT-NOD-D-0001)

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Nature of Litigation

Writ petition challenging orders rejecting RTI application seeking GST returns of third-party firms.

Remedy Sought

Petitioner sought quashing of orders dated 03.03.2023, 31.03.2023, and 30.12.2024 and direction to provide the requested information.

Filing Reason

Petitioner's RTI application for GST returns of six firms was rejected by the Information Officer, First Appellate Officer, and State Information Commissioner.

Previous Decisions

Information Officer rejected application on 03.03.2023; First Appellate Officer dismissed appeal on 31.03.2023; State Information Commissioner dismissed second appeal on 30.12.2024.

Issues

Whether GST returns of third-party firms constitute 'personal information' exempted under Section 8(1)(j) of the RTI Act, 2005. Whether the Information Officer was required to seek consent of the firms under Section 11 of the RTI Act before disclosing the information. Whether the petitioner demonstrated any larger public interest warranting disclosure.

Submissions/Arguments

Petitioner argued that GST returns are public documents and not personal information; the Information Officer ought not to have issued notice to the firms. Respondents contended that the information sought is personal and confidential, exempted under Section 8(1)(j) of the RTI Act, and the procedure under Section 11 was correctly followed.

Ratio Decidendi

GST returns of third-party firms are personal information within the meaning of Section 8(1)(j) of the RTI Act, 2005, as they are not related to any public activity or interest. Disclosure would cause unwarranted invasion of privacy. The Information Officer must follow the procedure under Section 11 by seeking the views of the third party before disclosing such information. The petitioner must demonstrate a larger public interest to override the exemption, which was not done in this case.

Judgment Excerpts

The information sought by the Petitioner is the GST returns of the six firms. The said information is personal information of the firms and has no relation to any public activity or interest. The Information Officer has rightly issued notice to the concerned firms and after considering their objection, rejected the application. The Petitioner has failed to show any larger public interest in the disclosure of the said information.

Procedural History

Petitioner filed RTI application on 13.02.2023; Information Officer rejected on 03.03.2023; First appeal under Section 19(1) dismissed on 31.03.2023; Second appeal under Section 19(3) dismissed on 30.12.2024; Writ petition filed in 2025 and decided on 14.10.2025.

Acts & Sections

  • Right to Information Act, 2005: Section 8(1)(j), Section 11, Section 19(1), Section 19(3)
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