Have you ever filed an RTI (Right to Information) request asking for someone’s GST return details and got rejected?
You’re not alone — and now, the Bombay High Court has clearly explained why such information cannot be shared.

In a recent case, the Court ruled that GST return data is private and confidential. It cannot be disclosed under RTI unless it fits into the limited exceptions given under Section 158(3) of the GST Act, or if there is a strong reason of public interest.

What Happened in This Case

The case involved Adarsh S/o Gautam Pimpare vs. State of Maharashtra & Others, where the petitioner wanted access to a business’s GST returns through an RTI application.

Authorities rejected the request, saying the data was confidential under the Central Goods and Services Tax (CGST) Act, 2017.

The petitioner argued that the RTI Act promotes transparency and that the information should be shared. So, the matter reached the Bombay High Court (Aurangabad Bench).

What the Bombay High Court Said

The Court sided with the tax authorities. It said:

“GST return data is confidential and cannot be shared under RTI unless it clearly falls under Section 158(3) of the GST Act or there is a larger public interest.”

This means you cannot access another business’s GST details just out of curiosity or competition. The law protects this information as private business data.

Legal Reasoning Behind the Decision

The Court relied on Section 158(1) of the CGST Act, which says that all information shared by taxpayers (like returns, turnover, or transactions) is confidential.

However, Section 158(3) allows disclosure in a few special cases:

  1. When the taxpayer gives written consent,

  2. When it’s needed for prosecution or legal proceedings,

  3. When it serves a clear public interest.

Since none of these applied in this case, the Court held that the RTI request had to be denied.

Why This Matters

This ruling protects taxpayer privacy and prevents misuse of sensitive business data.
It also stops competitors or individuals from using RTI just to peek into others’ business transactions or profits.

At the same time, it ensures that if there is a genuine public reason, the law still allows disclosure — keeping a balance between transparency and privacy.

Key Takeaways

  • GST return data is confidential, not public information.

  • It can only be shared if it fits the exceptions in Section 158(3).

  • RTI does not override the confidentiality rules in the GST Act.

  • Businesses can feel secure knowing their tax details won’t be made public.

FAQs

Q1. Can I get another business’s GST return using RTI?
No. GST returns are confidential and cannot be shared under RTI unless it meets the specific conditions under Section 158(3) of the GST Act.

Q2. What does Section 158(3) say?
It allows disclosure of GST data only if the taxpayer agrees, it’s needed for a court case, or there’s a clear public interest involved.

Q3. Why is GST information kept private?
Because it contains sensitive business details like sales, profits, and turnover that could affect competition if disclosed.

Q4. Does the RTI Act override the GST Act?
No. The Court clarified that the RTI Act promotes transparency, but cannot break confidentiality laws meant to protect private data.

Q5. What if the case involves fraud or tax evasion?
If there’s a proven case of fraud or public interest, authorities may allow disclosure under the exceptions of Section 158(3).

Conclusion

The Bombay High Court’s ruling in the Adarsh Pimpare case makes one thing very clear — GST returns are private and cannot be disclosed under RTI.

This judgment strikes a balance between the public’s right to information and a taxpayer’s right to privacy.