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

The Bombay High Court has ruled that Goods and Services Tax returns filed by companies are confidential and cannot be disclosed to the public under the Right to Information Act. The judge determined that the GST Act, being a specific and later legislation, overrides the general provisions of the RTI Act. Consequently, tax authorities are legally prohibited from sharing these financial details with third parties unless specific exceptions apply. This decision highlights a critical tension in open data governance regarding the balance between transparency and commercial confidentiality. By prioritizing statutory privacy protections in tax laws, the ruling limits the scope of public access to corporate financial records. It establishes that allegations of fraud alone, without prima facie evidence, do not constitute sufficient public interest to override the legal exemptions protecting sensitive business information from disclosure. For open data advocates, this case underscores the importance of precise legislative drafting when mandating data publication. It serves as a reminder that broad transparency principles must navigate complex sector-specific regulations that may restrict information flow. Understanding these legal boundaries is essential for designing effective open data frameworks that respect privacy laws while still promoting accountability and public oversight in government and corporate interactions.

Source: livelaw.in
Published on 2025-10-16

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

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