Central Information Commission
Sudeep Varma K vs Chief Commissioner Of Central Excise, ... on 23 March, 2026
के ीय सू चना आयोग
Central Information Commission
बाबा गंगनाथ माग, मुिनरका
Baba Gangnath Marg, Munirka
नई िद ी, New Delhi - 110067
File No: CIC/CCECH/A/2024/632377
Sudeep Varma K .....अपीलकता/Appellant
VERSUS
बनाम
CPIO,
Office of the Chief
Commissioner Central Excise &
Customs, Thiruvanthapuram
Zone, C. R. Building, IS
Press Road, Kochi - 682018 .... ितवादीगण /Respondent
Date of Hearing : 24.02.2026
Date of Decision : 23.03.2026
INFORMATION COMMISSIONER : Vinod Kumar Tiwari
Relevant facts emerging from appeal:
RTI application filed on : 01.04.2024
CPIO replied on : 05.04.2024
First appeal filed on : 05.04.2024
First Appellate Authority's order : 01.05.2024
2nd Appeal/Complaint dated : 30.07.2024
Information sought:
1. The Appellant filed an RTI application dated 01.04.2024 (online) seeking the following information:CIC/CCECH/A/2024/632377 Page 1 of 9
"Kindly furnish a hard or soft copy of full and latest anti-evasion manual used by the department"
2. The CPIO furnished a reply to the Appellant on 05.04.2024 stating as under:
"As per the full bench decision of CIC in appeal No. CIC/AT/A/2008/01280 dated 29.09.08 in the case of Ketan Kantilal Modi vs CBEC; communicated by CBEC F. No. Dy. No.764/2008-CX.4 dated 09.10.09; each such transferred request for information should be treated as independent requests under Section 6(1) and collect from the information seeker all requisite fees including the application fee as if the application were made independently by him to that public authority subordinate to the СВЕС."
3. Being dissatisfied, the Appellant filed a First Appeal dated 05.04.2024. The FAA vide its order dated 01.05.2024, held as under:
"Please refer to your RTI application having registration No. CCECH/R/T/24/00021 and Appeal registration No. CCECH/A/E/24/00003 requesting to provide information.
The information sought in the present application is for disclosure of Anti-Evasion manual. The same cannot be disclosed to the applicant as the manual is meant for use by departmental officers only and its disclosure is exempted under section 8 (h) of the RTI Act, 2005."
4. Feeling aggrieved and dissatisfied, Appellant approached the Commission with the instant Second Appeal.
Relevant Facts emerged during Hearing:
The following were present:-
Appellant: Absent Respondent: Shri A. Naushad, CPIO/Assistant Commissioner, appeared through video conference.CIC/CCECH/A/2024/632377 Page 2 of 9
5. Proof of having served a copy of Second Appeal/Complaint on Respondent while filing the same in CIC on 30.07.2024 is not available on record. The Respondent confirmed non-service. Thus, Regulation No. 10 of the Central Information Commission Management Regulations 2007 has not been complied with by the Appellant.
6. The Respondent while defending their case inter alia submitted that they had filed detailed written submissions dated Nil disclosing relevant facts of the case and requested the Commission to place the same on record. The relevant paras of the written submission are reproduced as under:
"I. Brief Background The Appellant filed an RTI application CCECH/R/T/24/00021 dated 01.04.2024, seeking a copy of the "Anti-Evasion Manual" used by the department.
The CPIO, vide reply dated 05.04.2024 requested the applicant to make a payment of Rs.10/- as fees for processing the application since each transferred request for information should be treated as independent requests under Section 6(1).
The appellant subsequently remitted the requited fee and filed appeal with registration no. CCECH/A/E/24/00003 before the First Appellate Authority.
The First Appellate Authority observed that the 'Anti-Evasion manual' cannot be disclosed to the applicant as the manual is meant for use only by departmental officers and its disclosure is exempted under Section 8(h) of the RTI Act, 2005 and denied the application.
The present Second Appeal challenges the denial.
In the above context it is to submit that neither the Office of the Chief Commissioner of Central Tax, Central Excise& Customs or the directorate General of GST Intelligence (DGGI) has issued any such manual by the name of 'Anti-evasion Manual' as mentioned by the applicant in his RTI application. It is also pertinent to mention here that the enforcement activities carried out by CBIC field formations/ DGGI relating to tax evasion is purely based on the existing legal provisions of GST Acts, Instructions and guidelines issued from time to time by the CBIC/ DGGI and are already available in the public domain.
Its also submitted that the DGGI Hqrs. Has prepared GST Intelligence and Investigation Manual 2023, which is a Confidential document, strictly for departmental use only. In this context kind attention is invited towards para
7.1.3 of National Information Security Policy and Guidelines issued by MHA, wherein definition of 'Confidential' information has been described as follows:
CIC/CCECH/A/2024/632377 Page 3 of 9"Confidential: Information. Unauthorized disclosure of which could be expected to cause damage to the security of the organisation or could be prejudicial to the interest of the organization, or could affect the organization in its functioning. Most information, on proper analysis, will be classified no higher than confidential."
The Respondent respectfully submits that the information sought is exempt not only under Section 8(1)(h), but also under Sections 8(1)(a) of the RTI Act, 2005, for the reasons set out below.
II. Nature of the Information Sought The document sought is an internal operational manual which encompasses various aspects of enforcement methods, including the handling of informers. It primarily outlines departmental processes, detailed risk parameters, targeting criteria and profiling methodologies, internal assessment tools and red-flag indicators and operational protocols for surveillance, search, seizure and intelligence-gathering in order to take effective enforcement actions against tax evaders while ensuring due care in handling intelligence. This information, if freely available in the public domain, may give tax offenders the upper hand over the department's ongoing efforts and is not in the public interest.
It is not a public guidance circular nor a taxpayer-facing instruction.
The Manual forms part of the core enforcement architecture of the department.
The manual is:
1. Marked "Confidential - Strictly for Departmental Use Only"
2. Serially numbered and printed in limited copies.
3. Circulated only to designated offices.
4. Not placed in the public domain unlike procedural or taxpayer-facing manuals These features reflect the department's classification of the document as operationally sensitive enforcement material, not routine administrative guidance.
III. Exemption under Section 8(1)(a) - Economic Interests of the State Section 8(1)(a) exempts information, disclosure of which would prejudicially affect the economic interests of the State. The Manual contains investigative triggers, risk parameters, and enforcement strategies. Disclosure would:
1. Enable tax evaders to modify their behaviour to avoid detection.CIC/CCECH/A/2024/632377 Page 4 of 9
2. Neutralize intelligence-based targeting systems.
3. Result in revenue leakage Protection of tax administration directly relates to the economic stability of the State. Disclosure of enforcement manuals would impair effective tax administration and thereby prejudice economic interests.
Hon'ble High Court of Delhi, upheld the CIC's decision in Harkishandas Nijhawan v. CPIO, Special Branch, Delhi Police & Others in (W.P.(C) 12213/2018) SCC Online Del 7250 (decided 15.10.2024) that the Special Branch Manual of Delhi Police containing sensitive and confidential information about functioning and procedures could not be disclosed under RTI and observed that:
""... In the opinion of the Court, the details contained in the Special Branch Manual, by virtue of their confidential nature, cannot be brought into the public domain. Such procedures, while operational in nature, may also reveal tactical insights into how law enforcement agencies function in sensitive areas, and their disclosure could compromise the integrity of such processes. Given the confidential nature of these procedures, the Court is of the view that Respondent No. 1's reliance on Section 8(1) (a) of the RTI Act is justified. Disclosing such information would not only compromise the functioning of the Special Branch but could also jeopardize ongoing and future investigations. Thus, the decision of the CIC to exempt the disclosure of this classified information under the RTI Act is well-founded and justified."
CIC has decided in the singular order dated 10.08.2016 on a set of three Appeals viz. CIC/RM/A/2014/001062/SD, CIC/RM/A/2014/001060/SD, CIC/RM/A/2014/001061/SD (Aparna Datta Bakshi Vs. RTI Cell, Sena Bhavan) wherein the applicant had sought information relating to TSD (Technical Service Division) of the Army that, ".... We have to bear in mind that intelligence gathering mechanism is, by its nature, very sensitive and impinges on the security of the Country. Disclosure of any information related to this will be prejudicious to national security."
It is submitted that the applicant in the present case also has sought similar information the disclosure of which will be prejudicious to the economic security of the country. The information pertains to the operations, sources, and methods of intelligence service which in turn has direct bearing on the economic security of the country. If disclosed to the public domain, the information could be used by the miscreants in the society to understand the state's readiness, capacity, or plans to curtail the economic crimes.
CIC/CCECH/A/2024/632377 Page 5 of 9Hence, it is submitted that the information sought by the applicant is exempted under Section 8 (1) (a) of the RTI Act.
IV. Exemption Under Section 8(1)(h) - Impeding Investigation Section 8(1)(h) exempts information whose disclosure would impede the process of investigation or prosecution of offenders.
The manual is a live operational guide used in ongoing and future investigations across India. Disclosure would:
1. Reveal detection logic and investigative triggers
2. Allow offenders to anticipate enforcement action
3. Systematically frustrate intelligence-based operations
4. Endanger the departmental officers and informers Unlike case-specific records, this manual underpins investigations nationwide.
Its disclosure would impair not a single investigation but the overall investigative framework, thereby attracting Section 8(1)(h).
In its order in Appeal No. CIC/WB/A/2009/00182 dated 24-2-2009 (Brig. Ujjal Dasgupta Vs. Cabinet Secretariat) regarding 'Anveshak', a database management system used for storage and retrieval of sensitive data collected by the R&AW, the CIC has decided that, "The nature of information asked for by the appellant and the organization to which it relates gives credence to the claim of the Public Authority that its disclosure may affect security of the State and the pendency of a criminal trial in a competent court leaves no doubt that the disclosure of information in a matter like this may prejudicially affect national security. In view of this, the Commission is of the view that claim of exemption under both Section 8(1)(a) and 8(1)(h) is justified."
It is submitted that the Manual sought by the applicant in the present case, though not a computer database management system, also contains sensitive information regarding the process of collection, retrieval and analysis of data related to economic offences. The disclosure of the said information would jeopardize and create hurdles in apprehension and prosecution of offenders who may once information is made available take steps which will make it difficult for the State to prevent the economic offences, which would further impede the process of effective and proper investigation and prosecution.
Hence, it is submitted that the information sought by the applicant is exempted under Section 8 (1) (a) and 8 (1) (h) of the RTI Act.
V. Controlled Circulation and Serial Numbering The manual is serially numbered and printed in restricted quantities, issued only to designated offices. This is an administrative safeguard to maintain control over sensitive enforcement material.
CIC/CCECH/A/2024/632377 Page 6 of 9While such marking alone is not a statutory exemption, it demonstrates the department's considered assessment that the document contains operational intelligence of a sensitive nature, reinforcing the applicability of Sections 8(1)(a) and 8(1)(h).
VI. Custodianship and Originating Authority - Directorate General of GST Intelligence The Respondent respectfully submits that the manual in question is authored, issued, and operationally controlled by the Directorate General of GST Intelligence (DGGI), which is the apex intelligence and investigative arm under the Central Board of Indirect Taxes and Customs.
The Respondent office is only a recipient and user of the manual for operational purposes. The document is circulated in restricted, serially numbered copies under a controlled distribution mechanism determined by DGGI.
Disclosure of such material without the knowledge and approval of the originating authority would:
1. Undermine the institutional control exercised over sensitive enforcement strategy
2. Risk compromising national-level intelligence methodologies framed by DGGI
3. Interfere with the coordinated enforcement architecture maintained centrally While the RTI Act empowers access to information held by a public authority, it does not mandate disclosure in a manner that defeats the operational control and security classification determined by the originating law-enforcement authority. The originating authority is best placed to assess the risks to national economic enforcement and investigative integrity.
Accordingly, the Respondent submits that any disclosure decision concerning such an intelligence and investigation manual necessarily involves the operational domain of DGGI, and the sensitivity attached to the document reinforces the applicability of exemptions under Sections 8(1)(a) and 8(1) (h).
VII. Distinction from Other CBIC Manuals The appellant has referred to Section 4 obligations. The Respondent submits:
CBIC proactively publishes procedural and taxpayer-facing manuals CIC/CCECH/A/2024/632377 Page 7 of 9 Intelligence and enforcement strategy manuals are not placed in the public domain due to their operational sensitivity.
Thus, non-publication is not due to secrecy but due to lawful classification based on enforcement sensitivity.
VIII. Prayer In view of the above, the Respondent respectfully prays that this Hon'ble Commission may be pleased to:
1. Uphold the denial of disclosure of the Anti-Evasion / Intelligence & Investigation Manual
2. Hold that the information is exempt under Sections 8(1)(a) and 8(1)(h) of the Right to Information Act,2005
3. Pass such other order as deemed fit in the interest of justice and protection of national economic enforcement mechanisms.
Decision:
7. The Commission after adverting to the facts and circumstances of the case, hearing the Respondent and perusal of the records, noted that the Appellant has sought a copy of the Anti-Evasion Manual used by the Department.
8. The Commission notes that the Respondent has furnished detailed written submissions explaining the nature, sensitivity, and classification of the requested document. It has been categorically submitted that no such document in the exact nomenclature exists; however, there is one "GST Intelligence and Investigation Manual, 2023", which is a confidential document meant strictly for departmental use. The Respondent has further justified non-
disclosure by invoking the exemptions under Sections 8(1)(a) and 8(1)(h) of the RTI Act, 2005, stating that disclosure of such information would adversely affect the economic interests of the State and impede investigation processes.
9. Upon careful consideration, the Commission finds merit in the submissions of the Respondent. However, it is observed that a copy of the detailed written submissions filed by the Respondent has not been furnished to the Appellant. In view of the above, while upholding the submissions of the Respondent, the Commission directs the Respondent CPIO to provide a copy of the written submissions to the Appellant, free of cost, within two weeks from the date of receipt of this order.
CIC/CCECH/A/2024/632377 Page 8 of 910. The FAA to ensure compliance of this order.
The appeal is disposed of accordingly.
Sd/ Vinod Kumar Tiwari (िवनोद कुमार ितवारी) Information Commissioner (सूचना आयु ) Authenticated true copy (अिभ मािणत स ािपत ित) Sd/-
(S. Anantharaman) Dy. Registrar 011- 26181927 Date Copy To:
The FAA Office of the Chief Commissioner Central Excise & Customs, Thiruvanthapuram Zone, C. R. Building, IS Press Road, Kochi - 682018 CIC/CCECH/A/2024/632377 Page 9 of 9 Recomendation(s) to PA under section 25(5) of the RTI Act, 2005:-
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