Central Information Commission
Mahadev Dass vs Chief Commissioner Of Customs, Kolkata ... on 15 July, 2025
के ीय सूचना आयोग
Central Information Commission
बाबा गंगनाथ माग, मुिनरका
Baba Gangnath Marg, Munirka
नई िद ी, New Delhi - 110067
File No: CIC/CCEKL/A/2024/107291, CIC/CCEKL/A/2024/109807,
CIC/CCUKL/A/2024/109769, CIC/CCEKL/A/2024/109241.
Mahadev Dass .....अपीलकता/Appellant
VERSUS
बनाम
CPIO,
Office of the Principal Commissioner of CGST & CX
Kolkata North, Kendriya Utpad
Shulka Bhawan, 180, Shaftltipally,
Rajdanga Main Road, Kolkata - 700107 .... ितवादीगण /Respondent
Date of Hearing : 14.07.2025
Date of Decision : 14.07.2025
INFORMATION COMMISSIONER : Vinod Kumar Tiwari
The above-mentioned second appeals are clubbed together as the Appellant
is common, and subject-matter is similar in nature and hence are being
disposed of through a common order.
CIC/CCEKL/A/2024/107291
Relevant facts emerging from appeal:
RTI application filed on : 26.12.2023
CPIO replied on : Not on record
First appeal filed on : 28.01.2024
First Appellate Authority's order : Not on record
2nd Appeal/Complaint dated : 02.03.2024
Page 1 of 14
Information sought:
1. The Appellant filed an RTI application dated 26.12.2023 (offline) seeking the following information:
"Please provide detailed information on various points under the Right to Information Act 2005, but if the information is not available in the said office, the information should be made available by transferring the information application under the rules mentioned in the Right to Information Act 2005 that Please provide Xerox copy of Goods and Services Tax (G. S. T) Registration certificate and any others certificate which registered in the name of-
Sanchita Das @ Nisha Das @ Parul Das (Aged about 30 years), D/o- Gurupado Das (a) Gurupada Das, Address No-1- Vill GohalBati, Post Office and Police Station - Habra, District North 24 Parganas, West Bengal, Pin Code-743263 Address No-2- Pragati Nagar, Near Adarsh Vikash Vidyalay, Station Road, Bara Gamharia, P. O. Gamharia, P. S. Adityapur, District Seraikella Kharsawan, Jharkhand, Pin-832108."
2. Not having received any response from the CPIO, the appellant filed a First Appeal dated 28.01.2024. The FAA order is not on record.
CIC/CCEKL/A/2024/109807 Relevant facts emerging from appeal:
RTI application filed on : 29.12.2023 CPIO replied on : Not on record First appeal filed on : 01.02.2023
First Appellate Authority's order : Not on record 2nd Appeal/Complaint dated : 21.03.2024 Information sought:
3. The Appellant filed an RTI application dated 29.12.2023 (offline) seeking the following information:
"Please provide detailed information on various points under the Right to Information Act 2005, but if the information is not available in the said office, the information should be made available by transferring the Page 2 of 14 information application under the rules mentioned in the Right to Information Act 2005 that Please provide Xerox copy of Goods and Services Tax (G. S. T) Registration certificate and any others certificate which registered in the name of-
Pinky Khans @ Pinki Khan, D/o - Dulal Candra Khan, Resident of - Vill - GohalBati, Post Office and Police Station - Habra, District - North 24 Parganas, West Bengal, Pin Code - 743263."
4. Not having received any response from the CPIO, the appellant filed a First Appeal dated 01.02.2023. The FAA order is not on record.
CIC/CCUKL/A/2024/109769 Relevant facts emerging from appeal:
RTI application filed on : 31.12.2023 CPIO replied on : Not on record First appeal filed on : 02.02.2024
First Appellate Authority's order : Not on record 2nd Appeal/Complaint dated : 22.03.2024 Information sought:
5. The Appellant filed an RTI application dated 31.12.2023 (offline) seeking the following information:
"Please provide detailed information on various points under the Right to Information Act 2005, but if the information is not available in the said office, the information should be made available by transferring the information application under the rules mentioned in the Right to Information Act 2005 that Please provide Xerox copy of Goods and Services Tax (G. S. T) Registration certificate and any others certificate which registered in the name of-
Dulal Chandra Khan, Resident of - Vill GohalBati, Post Office and Police Station - Habra, District - North 24 Parganas, West Bengal, Pin Code - 743263."
6. Not having received any response from the CPIO, the appellant filed a First Appeal dated 02.02.2024. The FAA order is not on record.
Page 3 of 14CIC/CCEKL/A/2024/109241 Relevant facts emerging from appeal:
RTI application filed on : 24.12.2023 CPIO replied on : Not on record First appeal filed on : 24.01.2024
First Appellate Authority's order : Not on record 2nd Appeal/Complaint dated : 17.03.2024 Information sought:
7. The Appellant filed an RTI application dated 24.12.2023 (offline) seeking the following information:
"Please provide detailed information on various points under the Right to Information Act 2005, but if the information is not available in the said office, the information should be made available by transferring the information application under the rules mentioned in the Right to Information Act 2005 that Please provide Xerox copy of Goods and Services Tax (G. S. T) Registration certificate and any others certificate which registered in the name of-
Sanjeeb Baran Khan @ Sanjib Baran Khan, S/o-Shri. Dulal Chandra Khan Address- Vill GohalBati, Post Office - Habra, Police Station - Habra, District - North 24 Parganas, West Bengal, Pin-743263."
8. Not having received any response from the CPIO, the appellant filed a First Appeal dated 24.01.2024. The FAA order is not on record.
9. Feeling aggrieved and dissatisfied, appellant approached the Commission with the instant Second Appeals.
Relevant Facts emerged during Hearing:
The following were present:-
Appellant: Not present.
Respondent: Shri Shyama Mondal, Dy. Commissioner-cum-CPIO present through video conference.Page 4 of 14
10. A written submission dated 09.07.2025 (copy marked to the Appellant) against each case has been filed by the Respondent, which is taken on record. Contents of the same case File No. wise are reproduced below for ready reference:
CIC/CCEKL/A/2024/107291, "1. Shri Mahadev Das, Dugdha, Gamharia, Seraikela, Khaesawan, Jharkhand, PIN-832108, submitted an RTI application 26.012.2023 seeking information such as Xerox copy of Goods and Service Tax (G.S.T) registration certificate and any other certificate which is registered in the name of Sanchita Das @ Nisha Das @ Parul Das, Daughter of Gurupado Das, (1) village Gohalbati, post office and police station- Habra, District-
North 24 Paraganas, West Bengal, PIN 832108 (2) Paragati Nagar, Near Adarsh Vikash Vidyalay, Station Road, Bara Gamharia, P.O. Gamharia, P.S.- Adityapur, District- Saraikela- Kharsawan, Jharkhand, PIN-832108.
1.1.1 Above RTI application was forwarded to the CPIO & Assistant Commissioner of Barasat Division, CGST & CX, Kolkata North Commissionerate under Section 6(3) of the RTI Act, 2005 vide letter C.No. GEXCOM/RTI/APP/93/2024-RTI-O/o Pr. Commr-CGST-Kolkata(N)/20524 dated 05.01.2024 for forwarding the RTI reply directly to the applicant namely Shri Mahadev Das.
1.2 As the RTI application was also concerned to the office of the Chief Commissioner of CGST & CX, Ranchi Zone, a letter C.No. GEXCOM/RTI/APP/93/2024-RTI-O/o Pr. Commr CGST-Kolkata(N)/20523 dated 05.01.2024 was also issued to CGST & CX Ranchi Zone under Section 6(3) of the RTI Act, 2005 for forwarding RTI reply directly to the applicant Shri Mahadev Das with a copy to Shri Mahadev Das.
2. The CPIO and Assistant Commissioner, CGST & CX, Barasat Division replied the RTI vide letter C.No. V(30)01/Misc/RTI/BST/CGST & CX/Kol- N/2021-22/318 dated 15.02.2024 wherein, it was informed that as per office record, no such taxpayer by the name of Sanchita Das, Nisha Das, Parul Das, D/O Gurupada Das@ Gurupada Das was registered at that Division.
Page 5 of 143. Thereafter, Sri Mahadev Das filed an appeal dated 28.01.2024 mentioning "I had been filed a RTI on dated 26.12.2023 to the Central Public Information Officer which RTI letter attached with this appeal letter but not any information provided by the concerned public servant. Therefore, the complete information sought is still pending".
4. The First Appellate Authority in its Order No. 10/Appeal/RTI/JC/Kol North/2023 dated 27.02.2024 observed that the CPIO & Assistant Commissioner had already provided the reply of RTI dated 26.12.2023 to the applicant, however the reply was sent beyond the stipulated time period of 30 days. Accordingly, The First Appellate Authority directed the CPIO to be more cautious in future regarding timely disposal of RTI. It was also directed in the order to send a copy of reply with Appeal Order. Appeal Order was dispatched with a copy of the reply of the CPIO, Barasat Division. The details of receipt, dispatch and speed post Number are mentioned in Annexure -A.
5. The applicant before the First Appellate Authority mentioned that he has not received any information and therefore complete information sought is still pending. Further, the applicant also mentioned in appeal application before the Central Information Commission that the information received is zero, the complete information is sought. From the fact mentioned above, it is not clear as to whether the applicant has not received any reply from the CPIO and from the First Appellate Authority or he has received the reply of the CPIO and also Appeal order, but he is not satisfied with the contents of the same. The CPIO has already informed that as per office record no such taxpayer by the name of Sanchita Das, Nisha Das, Parul Das, D/O Gurupada Das@ Gurupada Das is registered at that Division. If information is not available with this office, then CPIO cannot provide the same.
6. Apart from above, the GST Registration Certificate is an information related to third party. Accordingly, for proving the same, the consent of third party is required under Section 11 of the RTI Act, 2005. However, no communication has been made to third party seeking his consent as the information itself is not available in the office of the concerned CPIO of Barasat Division. Thus the information could not have been provided even after getting the consent of the third party.
Page 6 of 147. In view of above, it is prayed to the Central Information Commission may kindly consider the above submissions and pass an appropriate order."
CIC/CCEKL/A/2024/109807, "1. Shri Mahadev Das, Dugdha, Gamharia, Seraikela, Khaesawan, Jharkhand, PIN-832108, submitted an RTI application 29.12.2023 seeking information such as Xerox copy of Goods and Service Tax (G.S.T) registration certificate and any other certificate which is registered in the name of Pinky Khans @Pinki Khan, D/o- Dulal Chandra Khan, Resident of Village GohalBati, Post Office and Police Station- Habra, District- North 24 Paraganas, West Bengal, PIN-743263.
1.1 Above RTI application was forwarded to the CPIO & Assistant Commissioner of Barasat Division, CGST & CX, Kolkata North Commissionerate under Section 6(3) of the RTI Act, 2005 vide letter C.No. GEXCOM/RTI/APP/229/2024-RTI-O/o Pr. Commr-CGST Kolkata(N)/21055 dated 17.01.2024 for forwarding the RTI reply directly to the applicant
2. The CPIO and Assistant Commissioner, CGST & CX, Barasat Division replied the RTI vide letter C.No. V(30)1/Misc/RTI/BST/CGST & CX/Kol- N/2021-22/353 dated 20.02.2024 wherein it was informed that as per office record no such taxpayer by the name of Pinki Khan, D/o- Dulal Chandra Khan was registered at that Division.
3. Thereafter, Sri Mahadev Das filed an appeal dated 01.02.2024 mentioning "I had been filed a RTI on dated 29.12.2023 to the Central Public Information Officer which RTI letter attached with this appeal letter but not any information provided by the concerned public servant. Therefore, the complete information sought is still pending".
4. The First Appellate Authority in its Order No. 13/Appeal/RTI/JC/Kol North/2023 dated 04.03.2024 observed that the CPIO & Assistant Commissioner had already provided the reply of RTI dated 29.12.2023 to the applicant. Accordingly, The First Appellate Authority directed to send a copy of the reply of CPIO, Barasat Division along with the Appeal Order to the Applicant. The details of receipt, dispatch and speed post Number is mentioned in Annexure A. Page 7 of 14
5. The applicant before the First Appellate Authority mentioned that he has not received any information and therefore complete information sought is still pending. Further, the applicant also mentioned in appeal application before the Central Information Commission that the information received is zero, the complete information is sought. From the fact mentioned above, it is not clear as to whether the applicant has not received any reply from the CPIO and from the First Appellate Authority or he has received the reply of the CPIO and Appeal Order, but is not satisfied with the contents of the same. The CPIO has already informed that as per office record no such taxpayer by the name of Pinky Khans @Pinki Khan, D/o- Dulal Chandra Khan is registered at that Division. If information is not available with this office, then CPIO cannot provide the same.
6. Apart from above, the GST Registration Certificate is an information related to third party. Accordingly, for proving the same, the consent of third party is required under Section 11 of the RTI Act, 2005. However, no communication has been made to third party seeking his consent as the information itself is not available in the office of the concerned CPIO of Barasat Division, which cannot be provided even after getting the consent of the third party.
7. In view of above, it is prayed to the Central Information Commission to consider the above written submission and pass an appropriate order."
CIC/CCUKL/A/2024/109769, "1. Shri Mahadev Das, Dugdha, Gamharia, Seraikela, Khaesawan, Jharkhand, PIN-832108, submitted an RTI application 31.12.2023 seeking information such as Xerox copy of Goods and Service Tax (G.S.T) registration certificate and any other certificate which is registered in the name of Dulal Chandra Khan, Resident of Village- GohalBati, Post Office and Police Station- Habra, District- North 24 Paraganas, West Bengal, PIN-743263.
1.1 Above RTI application was forwarded to the CPIO & Assistant Commissioner of Barasat Division, CGST & CX, Kolkata North Commissionerate under Section 6(3) of the RTI Act, 2005 vide letter C.No. GEXCOM/RTI/APP/59/2024-RTI-O/o Pr. Commr-CGST Kolkata(N)/20231 Page 8 of 14 dated 05.01.2024 for forwarding the RTI reply directly to the applicant namely Shri Mahadev Das.
2. The CPIO and Assistant Commissioner, CGST & CX, Barasat Division replied the RTI vide letter C.No. V(30)1/Misc/RTI/BST/CGST & CX/Kol- N/2021-22/357 dated 20.02.2024 wherein it was informed that as per office record no such taxpayer by the name of Dulal Chandra Khan was registered at that Division.
3. Thereafter, Sri Mahadev Das filed an appeal dated 02.02.2024 mentioning "I had been filed a RTI on dated 31.12.2023 to the Central Public Information Officer which RTI letter attached with this appeal letter but not any information provided by the concerned public servant. Therefore, the complete information sought is still pending".
4. The First Appellate Authority in its Order No. 12/Appeal/RTI/JC/Kol North/2023 dated 05.03.2024 observed that the CPIO & Assistant Commissioner had already provided the reply of RTI dated 31.12.2023 to the applicant. Accordingly, The First Appellate Authority directed to send a copy of the reply of CPIO, Barasat Division along with the Appeal Order to the Applicant. The details of receipt, dispatch and speed post Number is mentioned in Annexure A.
5. The applicant before the First Appellate Authority mentioned that he has not received any information and therefore complete information sought is still pending. Further, the applicant also mentioned in appeal application before the Central Information Commission that the information received is zero, the complete information is sought. From the fact mentioned above, it is not clear as to whether the applicant has not received any reply from the CPIO and from the First Appellate Authority or he has received the reply of the CPIO and Appeal Order, but is not satisfied with the contents of the same. The CPIO has already informed that as per office record no such taxpayer by the name of Dulal Chandra Khan is registered at that Division. If information is not available with this office, then CPIO cannot provide the same.
6. Apart from above, the GST Registration Certificate is an information related to third party. Accordingly, for proving the same, the consent of third party is required under Section 11 of the RTI Act, 2005. However, no Page 9 of 14 communication has been made to third party seeking his consent as the information itself is not available in the office of the concerned CPIO of Barasat Division, which cannot be provided even after getting the consent of the third party.
7. In view of above, it is prayed to the Central Information Commission to consider the above written submission and pass an appropriate order.
Encl: 1. Annexure-A
2. Forwarding letter of RTI Application dated 31.12.2023 to Barasat Division u/s 6(3)
3. Reply of RTI Application by Barasat Division
4. First Appeal Order dated 05.03.2024 CIC/CCEKL/A/2024/109241
1. Shri Mahadev Das, Dugdha, Gamharia, Seraikela, Khaesawan, Jharkhand, PIN-832108, submitted an RTI application 24.12.2023 seeking information such as Xerox copy of Goods and Service Tax (G.S.T) registration certificate and any other certificate which is registered in the name of Sanjeeb Baran Khan @ Sanjib Baran Khan, S/o Shri Dulal Chandra Khan, Village- GohalBati, Post Office and Police Station- Habra, District- North 24 Paraganas, West Bengal, PIN-743263.
1.1Above RTI application was forwarded to the CPIO & Assistant Commissioner of Barasat Division, CGST & CX, Kolkata North Commissionerate under Section 6(3) of the RTI Act, 2005 vide letter C.No. GEXCOM/RTI/APP/57/2024-RTI-O/o Pr. Commr-CGST-Kolkata(N)/20532-A dated 03.01.2024 for forwarding the RTI reply directly to the applicant namely Shri Mahadev Das.
2. The CPIO and Assistant Commissioner, CGST & CX, Barasat Division replied the RTI vide letter C.No. V(30)01/Misc/RTI/BST/CGST & CX/Kol- N/2021-22/355-356 dated 20.02.2024 wherein it was informed that as per office record no such taxpayer by the name of Sanjeeb Baran Khan @ Sanjib Baran Khan, S/o Shri Dulal Chandra Khan was registered at that Division.
Page 10 of 143. Thereafter, Sri Mahadev Das filed an appeal dated 24.01.2024 mentioning "I had been filed a RTI on dated 24.12.2023 to the Central Public Information Officer which RTI letter attached with this appeal letter but not any information provided by the concerned public servant. Therefore, the complete information sought is still pending".
4. The First Appellate Authority in its Order No. 11/Appeal/RTI/JC/Kol North/2023 dated 01.03.2024 observed that the CPIO & Assistant Commissioner had already provided the reply of RTI dated 24.12.2023 to the applicant. Accordingly, The First Appellate Authority directed to send a copy of the reply of CPIO, Barasat Division along with the Appeal Order to the Applicant. The details of receipt, dispatch and speed post Number is mentioned in Annexure -A.
5. The applicant before the First Appellate Authority mentioned that he has not received any information and therefore complete information sought is still pending. Further, the applicant also mentioned in appeal application before the Central Information Commission that the information received is zero, the complete information is sought. From the fact mentioned above, it is not clear as to whether the applicant has not received any reply from the CPIO and from the First Appellate Authority or he has received the reply of the CPIO and Appeal Order, but is not satisfied with the contents of the same. The CPIO, Barasat Division has already informed that as per office record no such taxpayer by the name of Sanjeeb Baran Khan @ Sanjib Baran Khan, S/o Shri Dulal Chandra Khan is registered at that Division. If information is not available with this office, then CPIO cannot provide the same.
6. Apart from above, the GST Registration Certificate is an information related to third party. Accordingly, for proving the same, the consent of third party is required under Section 11 of the RTI Act, 2005. However, no communication has been made to third party seeking his consent as the information itself is not available in the office of the concerned CPIO of Barasat Division, which cannot be provided even after getting the consent of the third party.
7. In view of above, it is prayed to the Central Information Commission to consider the above written submission and pass an appropriate order.
Page 11 of 14Encl:
1. Annexure-A
2. Forwarding letter of RTI Application dated 24.12.2023 to Barasat Division u/s 6(3)
3. Reply of RTI Application by Barasat Division
4. First Appeal Order dated 01.03.2024."
11. The Respondent by inviting attention of the Commission towards the contents of his averred written submissions stated that categorical reply intimating factual position has already been provided to the Appellant at the initial stage. No other information is available with him. He further stated the copy of written submissions were given to the Appellant via speed post.
Decision:
12. The Commission after adverting to the facts and circumstances of the case and perusal of the records observes that CPIO has already provided reply in the instant cases to the Appellant as per the RTI Act. However, the Appellant has wilfully suppressed this vital fact with the Commission to make out a serious case of non-response by not disclosing information/responses received in the meantime. It depicts that his grounds for Second Appeals before the Commission are sans clean hands, which is not appreciated.
13. The Commission finds no infirmity in the reply and as a sequel to it further clarifications tendered by the Respondent through written submission in each case as the same were found to be in consonance with the provisions of the RTI Act.
14. Further, the Commission is not inclined to accept the contentions of the Appellant to initiate any penal action against the CPIO due to the fact that the Appellant has not served a copy of the instant Second Appeals upon the Respondent. The Commission would like to remind the Appellant of the fact that serving a copy of documents (including Complaint, Second Appeal and Written submissions) to the opposite party is fundamental requirement for due process in legal proceedings and crucial for fairness, transparency, and also in the interest of expeditious response from the concerned Public Page 12 of 14 Authority. It further reinforces the bonafide interest of the Appellant in obtaining the information at the earliest possible. The requirement of advance service is in accordance with the audi alteram partem requirement. It further ensures that the opposite party is aware of the facts of filing of a case in CIC, arguments of the Appellant and reason for discontentment. It has been the experience that where the applicant had served advance copy of the Second Appeal/Complaint on the opposite party, the Respondent Public Authority has tried proactively to resolve the case by either providing clarity on the subject or by providing revised and updated reply/information to the Appellants before the matter reaches for the hearing. This ultimately results in faster delivery of information, thus, leading to a more efficient and effective Appeal disposal. It also reduces the time, energy and efforts of the Commission and Respondent Public Authority in early disposal. It is in his own interest for the Appellant/Complainant to serve copy of Second Appeal/Complaint on the Respondents.
15. With the above observations, no relief can be granted in the matters.
16. However, in the spirit of the RTI Act, the Respondent is directed to share a copy of his written submissions with enclosures free of charge with the Appellant through email as mentioned in the RTI Applications. This direction should be complied by the Respondent within one week of the date of receipt of this order.
The appeals are disposed of accordingly.
Vinod Kumar Tiwari (िवनोद कुमार ितवारी) Information Commissioner (सूचना आयु ) Authenticated true copy (अिभ मािणत स!ािपत ित) (S. Anantharaman) Dy. Registrar 011- 26181927 Date Page 13 of 14 Copy To:
The FAA, Office of the Principal Commissioner of CGST & CX Kolkata North, Kendriya Utpad Shulka Bhawan, 180, Shaftltipally, Rajdanga Main Road, Kolkata - 700107 Page 14 of 14 Recomendation(s) to PA under section 25(5) of the RTI Act, 2005:-
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