In a recent case, the  Central Information Commission ( CIC ) observed that the GST returns details cannot be furnished under Section 158(1) of Central Goods and Services Tax Act ( CGST Act ), 2017. It clarified that the Special laws Cannot be overridden by General Laws with Non-Obstante Clause holding the Supreme Court’s decision in the case Chandra Prakash Tiwari v. Shakuntala Shukla. The CIC addressed an RTI application filed by the appellant on January 31, 2023, seeking GST payment details for Vadamalayan Hospital in Madurai from 2007 to 2022. The hospital’s GSTIN was also specified in the request.

Get a Copy of GST Manual (Acts & Rules), Click here The Central Public Information Officer (CPIO) replied on February 8, 2023, stating that the requested information was unavailable in their office and advised the appellant to contact the CPIO of the Assistant/Deputy Commissioner of CGST and Central Excise, Madurai II Division, for further assistance. Dissatisfied with the response, the appellant filed a First Appeal on April 7, 2023, but did not receive a resolution. Consequently, the appellant escalated the matter to the CIC through a Second Appeal. During the hearing, both parties were present via video conference.

The appellant argued that the information was not provided by the respondent, while the CPIO explained that similar information had been requested in another RTI application on February 28, 2023, which highlighted that GST was implemented only from July 1, 2017, making the earlier request from 2007 unfeasible. Furthermore, the CPIO cited Section 158(1) of the CGST Act, 2017, which prevents the disclosure of GST return details. Get a Copy of GST Manual (Acts & Rules), Click here The Commission, after reviewing the facts and listening to both parties, affirmed the respondent’s position. The CIC referred to a Delhi High Court ruling (W.P.(C) 340/2023) that distinguished between the Right to Information Act, 2005, as a general law and Section 138 of the Income Tax Act, 1961, as a special provision regarding the disclosure of information related to assesses. This distinction clarified that the special law would take precedence over the general law in cases of conflict. Moreover, the CIC noted that the Delhi High Court’s ruling emphasised that specific procedures for disclosing information about third parties under the Income Tax Act must be satisfied, and this requirement cannot be transferred to another authority under the general RTI Act.

Vinod Kumar Tiwari, the Information Commissioner concluded that the denial of information was justified under the provisions of the CGST Act and that the appellant could pursue the information directly through the appropriate channels of the CGST Act. Get a Copy of GST Manual (Acts & Rules), Click here Thus, the Commission found that the respondent had provided an appropriate response, and no further intervention was necessary. Consequently, the appeal was disposed of, affirming the limits of information disclosure under the relevant tax laws.