GST Return Data Not Accessible under RTI, Unless Covered by Section 158(3) or Supported by Larger Public Interest: Bombay HC
In a recent ruling, the Bombay High Court held that GST return data is confidential and cannot be accessed under the Right to Information Act, 2005 unless the case falls within the exceptions mentioned in Section 158(3) of the Goods and Services Tax Act, 2017 or is supported by a larger public interest.
The Bombay High Court held that GST return data cannot be disclosed under the RTI Act, 2005, unless:
✅ it is specifically allowed under Section 158(3) of the GST Act, or
✅ the applicant proves that disclosure serves a larger public interest.
Background of the case:
The petitioner, Adarsh S/o Gautam Pimpare, had sought details of GST returns filed by six industries in Latur (Maharashtra) through an RTI application.
He alleged misuse of public funds and non-filing of returns, claiming the information should be made public.
However, the tax department rejected the request citing that GST returns are third party information, protected under Sections 8(1)(j) and 11 of the RTI Act, and Section 158(1) of the GST Act, which prohibits such disclosures.
Court’s Findings
Justice Arun R. Pedneker observed that:
➤ The PIO acted rightly by issuing notices under Section 11 RTI, since the info belonged to third parties.
➤ The GST Act, being a special law, overrides the general provisions of the RTI Act in case of conflict.
➤ Unless covered by Section 158(3) or justified by larger public interest, GST returns remain confidential.
➤ The petitioner failed to provide credible proof of public interest — his allegations were “bald and unsubstantiated.”
> Hence, the writ petition was dismissed and the rule discharged.
Key Takeaways from the decision:
➤ Confidentiality Protected: GST return data is treated as confidential.
➤ Public Interest Is Crucial: Generic allegations won’t suffice — strong evidence is needed to claim “larger public interest.”
➤ Special vs. General Law: The GST Act prevails over RTI 📖 wherever there’s overlap.
➤ Third-Party Info: Any RTI request about another taxpayer will trigger Section 11 notice.
➤ RTI Applicants Beware: Without fitting Section 158(3) or proving genuine public interest, disclosure will likely be denied.
What Section 158(3) Means:
Section 158(1) bars officers from disclosing GST returns or related documents.
Section 158(3) allows limited exceptions like sharing info with specified authorities or for legal proceedings.
Unless your case fits these exceptions or proves clear public benefit, RTI access won’t be granted.
Practical Insights:
1️⃣ Be Specific: Clearly link your RTI request to public interest (e.g., misuse of govt. funds).
2️⃣ Check Section 158(3): Ensure your request fits a statutory exception.
3️⃣ Show Evidence: Bring proof — not just suspicion.
4️⃣ Expect Objections: Third parties will be notified and may resist disclosure.
5️⃣ Redaction Option: Authorities may only share non-confidential or anonymised data.
Conclusion
This judgment reinforces that confidentiality of taxpayer data under GST remains paramount. The RTI Act promotes transparency, but it cannot override statutory confidentiality provisions.
Only when a request fits Section 158(3) or meets the “larger public interest” test will disclosure of GST returns be justified.
Transparency and privacy must coexist and this ruling draws that boundary clearly.
Team- Intellex Strategic Consulting Private Limited
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