Goods and Service TaxArticle·20 October 2025
GST returns not covered by RTI
By J the App
Executive Summary
Bombay High Court’s decision provides clear guidance: statutory confidentiality under the GST law takes precedence over general RTI entitlements when it comes to return data.
Transparency remains important, but India’s legislative framework deliberately protects taxpayer information to preserve commercial confidentiality and administration integrity.
RTI applicants seeking GST returns must therefore either demonstrate a narrowly defined statutory exception or produce solid prima facie evidence of overriding public interest and mere allegations will not suffice.
J the App by JustIDT takes a quick look.
Bombay High Court — Why GST Returns Cannot Be Disclosed Under RTI in the case of Adarsh S/o Gautam Pimpare v. State of Maharashtra & Ors. (Aurangabad Bench)
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