Central Information Commission
K Rakesh Kumar vs Ut Of Andaman & Nicobar on 7 March, 2025
केन्द्रीय सूचना आयोग
Central Information Commission
बाबा गंगनाथ मागग, मुननरका
Baba Gangnath Marg, Munirka
नई निल्ली, New Delhi - 110067
File No: CIC/MTOUR/C/2023/633018/UTOAN
K. Rakesh Kumar .....शिकायतकताा/Complainant
VERSUS
बनाम
CPIO
Secretary Tourism ....प्रतिवादीगण /Respondent
Andaman & Nicobar
Administration Secretariat
Port Blair-744101
: 03.03.2025
Date of Hearing
Date of Decision : 06.03.2025
: Vinod Kumar Tiwari
INFORMATION COMMISSIONER
Relevant facts emerging from appeal:
RTI application filed on : 31.03.2023
CPIO replied on : 19.05.2023
First appeal filed on : Not on Record
First Appellate Authority's order : Not on Record
2nd Appeal/Complaint dated : 10.07.2023
Information sought:
The Complainant filed an RTI application dated 31.03.2023 (online) seeking the following information:Page 1 of 7
1. Is eTourist Portal Andaman & Nicobar Administration under the jurisdiction of Ministry of Tourism (https://www.andamantourism.gov.in/etourist/index.php/home/faredet ails)?
2. How many Rooms at Hawabill Nest Shaheed Island, Hawksbill Nest Curtber Bay Rangat & Turtle Resort Kalipur Diglipur are Available for public to book online through the web portal?
3. How many Rooms at Hawabill Nest Shaheed Island, Hawksbill Nest Curtber Bay Rangat & Turtle Resort Kalipur Diglipur are Reserved for VIPs such asMinisters, High Court Judges, etc & Not Shown on Open Portal for reservaƟon on First Come First Serve Basis?
4. Why is the Room Rate of Luxury Tent at Hawabill Nest Shaheed Island Rs 5000/-?
5. What are the complimentary items included in the Room Rent of Rs 1000/-?
6. What Facilities & Complimentary items are provided on booking Luxury Tent at Hawabill Nest Shaheed Island at Rs 5000/-?
7. Why does the Portal say that the GST is 0% (zero percent) on the Room Rents? 7. Why is there no GST on the Room Rent?
8. Is the tourist Required to Pay GST separately at the end of the Stay in Rooms at Hawabill Nest Shaheed Island, Hawksbill Nest Curtber Bay Rangat &Turtle Resort Kalipur Diglipur?
9. What are the GSTIN for Hawabill Nest Shaheed Island, Hawksbill Nest Curtber Bay Rangat & Turtle Resort Kalipur Diglipur?
10. Are the Room Rent services at Hawabill Nest Shaheed Island, Hawksbill Nest Curtber Bay Rangat & Turtle Resort Kalipur Diglipur exempted from GST?
11. If exempted, please provide a copy of GoI letter if exists.
12. Web portal says that Room Rent once paid is non-refundable then why should GST be paid separately in Cash while checking out at Page 2 of 7 Hawabill Nest Shaheed Island, Hawksbill Nest Curtber Bay Rangat & Turtle Resort Kalipur Diglipur?
The PIO furnished a reply to the Complainant on 19.05.2023 stating as under:
"1. No, the e-Tourist Portal (Under trial) is owned and handled by the Directorate of Tourism, A & N Administration for the easy access and bookings of the department offered services."
2. 1. Hawabill Nest, Shaheed Dweep : 04 rooms
2. Hawksbill Nest, Curtbay, Rangat : 06 rooms
3. Turtle Resort, Kalipur, Diglipur : 03 rooms
3. Guest House Offiline Mode Hawabill Nest Shaheed Dweep 03 Nos. A/c rooms Hoawksbill Nest Curtbertbay Rangat 05 Nos. A/c rooms Turtle Resrot Kalipur Diglipur 03 Nos. A/c rooms (as on date 24.4.23) NB : Offline mode are kept for officers/officials on duty in eleventh hours besides High Court Judges & Parliamentary Committee etc.
4. RTI does not allow to answer any query/information which are in material has to be provided under RTI therefore information denied.
5. Rs. 1000/- is the room rent amount of one A/c double bedded under RTI.
6. Rs. 5000/- is the room rent amount of one luxury tents for one day.
7. As per the previous format of online booking, GST was not applicable. But from 1st April, 2023 there will be a tax of 12% GST levied for Hotel accommodation priced upto Rs. 1000/- per day from 01.04.2023, and all the In-charges of Guest House were directed to follow the procedure directly from the guests vide circular No. 1-131/Accts/IPT/Misc/2017/679 dt. 23.03.2023 as per the recommendation of the 47th GST council meeting.
7. Previously no GST was deducted as there was an exemption, no GST to be deducted below Rs. 1000/-. As from 01st April 2023 there is 12% GST levied for guest accommodation priced upto Rs.1000/- per day as per recommendation of the 47th GST Council Meeting held in July 2022. Therefore, previously the GST is showing 0% (Zero percent) on the room rent. Now the GST has been updated with 12% on the room rents.
8. As per the previous format of online booking, GST was not applicable. The same was revised vide circular dated 23.03.2023 to charge GST on room tariff. Accordingly, GST was charged by the In-charges of Guest House and now the same has been added in the online format of booking of Guest House.
Page 3 of 79. The GSTIN number is 35AAA1386BIZX in the name of Directorate of Information, Publicity & Tourism.
10. -No-
11. NA
12. Same as for point No. 8 above.
13. The GSTIN number is 35AAA1386BIZX in the name of Directorate of Information, Publicity & Tourism.
14. NO
15. NA
16. As per the previous format of online booking, GST was not applicable. The same was revised vide circular dated 23.03.2023 to charge GST on room tariff. Accordingly, GST was charged by the In-charges of Guest House and now the same has been added in the online format of booking of Guest House."
Feeling aggrieved and dissatisfied, Complainant approached the Commission with the instant Complaint on the following grounds:
"...8. Brief facts of the case: The applicant visited A&N Islands from 25 Mar to 30 Mar 23. For the stay at Shaheed Dweep, the applicant made online reservation for A&N Administration Tourism managed Guest House Hawa Bill Guest House Type Luxury Tent. For this, the applicant paid full amount of Rs 5000/- with Nil GST within 24hours stipulated, as indicated on the website. However, while checking out of Hawa Bill Nest, Shaheed Dweep, the Guest House In-Charge insisted the applicant to pay a sum of Rs 900/- as GST (@18% of Rs 5000/-) stating that the Rule is effective from 01 Mar 2023. Receipt No 022903 dated 30 Mar 23 was issued only on insistence without GSTIN. On demanding GSTIN, the 35AAAGD1386B1ZX was placed on the receipt by rubber seal. Since, the applicant had booked and paid full amount seven days prior to date of reservation as per rules applied through web portal, the applicant filed RTI application on 31 Mar 23 to ascertain the facts about In-Charge asking visitors pay additional amount in cash as GST.
The applicant did not receive the replies with the timeframe given in the RTI Act, 2005. Therefore, the applicant filed First Appeal on 17 May 23. Following this, a response was issued by Director, Dte of IP&T, A&N Administration. However, the replies GSTIN has furnished as 35AAA1386B1ZX which incorrect information as letters GD is missing. The correct GSTIN is 35AAAGD1386B1ZX. The information requested regarding room rent of Luxury Tent being Rs 5000/- has been denied by giving incoherent and incorrect reply. The PIO has stated that "RTI does not allow to any query/information, which are in material has to be provided under RTI, therefore information denied". The Decision to charge room rent of Rs 5000/- has to be approved by a competent authority in the Government and the Page 4 of 7 information must be on public records, which has apparently been denied illegally.
Further, the reply of PIO states that the orders were circulated to all guest houses vide circular no No.1-131/Accts/IPT Misc/2017/679 dated 23 Mar 23 to levy GST with effect from 01 Apr 2023 @ 12% and not before 01 Apr 2023. Thus, charging GST of Rs 900/- @ 18% from the applicant for stay at Hawa bill guest house at Shaheed Dweep is illegal and unfair trade practice with an intent to cheat.
The Response to First Appeal also appears to be issued in haste without confirming on the facts and accuracy of information given in the delayed reply. The response to First Appeal only states that the reply to the RTI application has been issued. Moreover, the facts in the response to the First Appeal have been altered for reasons best known to FAA, wherein it is stated that the RTI application date is 06 Apr 23 instead of 31 Mar 23. The statement that the RTI application was received in PIO Dte on 20 Apr 23 also appears to be incorrect and burden of proof rests on FAA.
The plea of the applicant to impose penalty on the defaulting PIO for delay in furnishing reply has not been addressed. Thus, the applicant is aggrieved and initiated a complaint with honourable CIC.
9. Reasons/grounds for this complaint: The In-Charge of Hawa Bill Guest House at Shaheed Island has misused his appointed position to adopt unfair trade practice in which he lied to applicant about the government order and charges an additional money of Rs 900/- as GST @18% without appropriate Government authority prior to 01 Apr 2023. It is important to mention here that the A&N Administration circular no No.1-131/Accts/IPT Misc/2017/679 dated 23 Mar 23 which is based on Minutes of GST Council Meeting, stipulates charging GST @12% to be levied with effect from 01 Apr 23."
Relevant Facts emerged during Hearing:
The following were present:-
Complainant: Not present.
Respondent: Not present.
Both the parties were absent during hearing despite service of hearing notice in advance.Page 5 of 7
Decision:
The Commission after adverting to the facts and circumstances of the case and perusal of the records notes that the instant matter being a complaint filed under the RTI Act, no further direction for disclosure of information can be given in the light of the judgement decision of the Hon'ble Supreme Court in the case of Chief Information Commissioner and another Vs. State of Manipur & Another reported in MANU/SC/1484/2011 : AIR 2012 SC 864.
The role of CIC is restricted only to ascertain if the information has been denied with a mala-fide intention or due to an unreasonable cause. Upon perusal of the facts on record, the Commission finds that an appropriate reply has been given by the Respondent vide letter dated 19.05.2023. Further, the contents of instant complaint suggests that the complaint is harboring his grievance regarding levy of GST taxes on his booking which cannot be resolved under the mandate of the RT Act.
No mala-fide is established on part of the PIO in this case. Here, it is relevant to quote a judgment of the Hon'ble Delhi High Court in the matter of Registrar of Companies & Ors v. Dharmendra Kumar Garg & Anr. [W.P.(C) 11271/2009] dated 01.06.2012 wherein it was held:
" 61. It can happen that the PIO may genuinely and bonafidely entertain the belief and hold the view that the information sought by the querist cannot be provided for one or the other reasons. Merely because the CIC eventually finds that the view taken by the PIO was not correct, it cannot automatically lead to issuance of a show cause notice under Section 20 of the RTI Act and the imposition of penalty. The legislature has cautiously provided that only in cases of malafides or unreasonable conduct, i.e., where the PIO, without reasonable cause refuses to receive the application, or provide the information, or knowingly gives incorrect, incomplete or misleading information or destroys the information, that the personal penalty on the PIO can be imposed...."
In view of the above, intervention of the Commission is not required in this matter.
Page 6 of 7Notwithstanding the above, the Commission admonishes the conduct of the Respondent for remaining absent during the hearing despite prior intimation and cautioned him to be careful in future, failing which action may be initiated against him as per the law.
The Complaint is disposed of accordingly.
Vinod Kumar Tiwari (निनोि कुमार नििारी) Information Commissioner (सूचना आयुक्त) Authenticated true copy (अतिप्रमातणि सत्यातिि प्रति) (S. Anantharaman) Dy. Registrar 011- 26181927 Date Copy To:
FAA Secretary Tourism Andaman & Nicobar Administration Secretariat Port Blair-744101 Page 7 of 7 Recomendation(s) to PA under section 25(5) of the RTI Act, 2005:-
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