Central Information Commission
Niranjan Panda vs Directorate General Of Goods And ... on 3 January, 2025
के ीय सूचना आयोग
Central Information Commission
बाबा गंगनाथ माग, मुिनरका
Baba Gangnath Marg, Munirka
नई िद ी, New Delhi - 110067
File No: CIC/DGSTX/A/2023/641417
Niranjan Panda .....अपीलकता/Appellant
VERSUS
बनाम
CPIO,
Office of the Principal Commissioner of
CGST & CX, Kolkata South, GST Bhawan,
180, Shatipally, R.B. Connector,
Kolkata - 700107
2. The CPIO Office of the Commissioner
of CGST, G-105, New Jodhpur Industrial
Area, Jodhpur - 342001 .... ितवादीगण /Respondent
Date of Hearing : 26.12.2024
Date of Decision : 02.01.2025
INFORMATION COMMISSIONER : Vinod Kumar Tiwari
Relevant facts emerging from appeal:
RTI application filed on : 20.03.2023
CPIO replied on : 08.05.2023
First appeal filed on : 26.05.2023
First Appellate Authority's order : 27.06.2023
2nd Appeal/Complaint dated : 23.08.2023
Page 1 of 5
Information sought:
The Appellant filed an RTI application (offline) dated 20.03.2023 seeking the following information:
"1. Amount of IGST collected for HSN/SAC on 84182100 and 84501100 from bearing GST No. 08AABCZ3977D122 and 19AAMCM3175B2ZE. and Xerox copy of transaction and bill/receipts/invoice and details of products and address of the seller and buyer with date of transactions.
2. Please mention how many times IGST is levied on same product with proper policy available your department.
3. How much IGST collected from a product NO PO 1012227276 from DAWNTECH ELECTRONICS PRIVATE LIMITED, Amta Industrial Park, Amta Mouza, Majukhetra, Kolkata, West Bengal-711401 bearing PAN No. AAMCM3175B on 29.01.2023.
4. How much IGST collected from a product Reference No. 1012227276 from ZEBRS INDIA (OPS) PVT LTD, CHURU, RAJASTHAN, PIN-331001 bearing PAN No. AABCZ3977D on 03.02. 2023."
The CPIO/ Assistant Commissioner, W.B.R.S. furnished a reply to the Appellant on 08.05.2023 stating as under:
"With reference to your query, this is to inform you that the undersigned issued a notice to the third party U/S 11 of the RTI Act 2005 asking for submission regarding whether the information sought for relates to the third party as requested should be disclosed. Sri Ravish Agarwal. Director of M/S Dawntech Electronics Pvt Ltd(GSTN- AAMCM317582/E) clearly intended that the information may not to be disclosed."
The CPIO/ Assistant Commissioner furnished a reply to the Appellant on 10.05.2023 stating as under:
"1. Not pertains to this office
2. Information is not specific and not available in this office.
3. Not pertains to this office
4. Not pertains to this office"
Being dissatisfied, the appellant filed a First Appeal dated 26.05.2023. The FAA vide its order dated 27.06.2023, held as under.
Page 2 of 5"1. ीमान सीपीआईओ/उपायु त/सहायक आयु त, के य व तु एवं सेवाकर संभाग-A, जोधपुर had disposed the said RTI application vide letter no. V(08)GST/RTI/Div-A/2021/Pt./1120 dated 10.05.2023 and ीमान सीपीआईओ /उपायु त/सहायक आयु त, के य व तु एवं सेवाकर संभाग-G, बीकानेर has disposed the said RTI application vide letter no. V(RTI)03/Misc/BKN/G/2017/Pt-II/82 dated 10.05.023.
2. Therefore, the jurisdiction to file First RTI appeal in the instant case is with Shri Pradeep Singh Sengar, Additional Commissioner, Central Goods & Service Tax Commissionerate, Jodhpur, G-105, Gali No. 5, New Jodhpur Industrial Area, Jodhpur-342001, Rajasthan within 30 days after receipt reply from सीपीआईओ/उपायु त/सहायक आयु त, के य व तु एवं सेवाकर संभाग-A जोधपरु & ीमान सीपीआईओ उपायु त/सहायक आयु त, के य व तु एवं सेवाकर संभाग-G, बीकानेर.
The First RTI appeal dated 26.05.2023 filed by you is hereby disposed off accordingly."
Feeling aggrieved and dissatisfied, appellant approached the Commission with the instant Second Appeal.
Relevant Facts emerged during Hearing:
The following were present:-
Appellant: Present through VC.
Respondent: Shri Somendra Bhattacharya, CPIO-cum-Assistant Commissioner (Kolkata), Shri Mohan Das, CPIO-cum-Assistant Commissioner (Jodhpur), Shri Dharmendra Upadhayay, CPIO-cum-Assistant Commissioner (Bikaner), attended the hearing through VC.
The Appellant stated that he has not received the relevant information as sought in the instant RTI Application from the Respondent.
Shri Somendra Bhattacharya, CPIO-cum-Assistant Commissioner (Kolkata), submitted that information sought in the instant RTI Application does not pertain to their office.Page 3 of 5
Shri Dharmendra Upadhayay, CPIO-cum-Assistant Commissioner (Bikaner), submitted that information sought by the Appellant on point No. 1 of the RTI Application is personal information of third party and the same is exempted from disclosure under Section 8 (1) (j) of the RTI Act. He further submitted that with respect to point No. 3 and 4 of the RTI Application, IGST is levied at 18% across India. He added that with respect to point No. 2 of the RTI Application, IGST is charged every time the product is supplied inter-state.
A written submission has been received from Shri Somendra Bhattacharya, CPIO-cum-Assistant Commissioner (Kolkata), vide letter dated 20.12.2024, wherein the Commission has been apprised as under:
"This has reference to the personal hearing notice issued under F. No.- CIC/DGTSX/A/641417 dated 02.12.2024 in the appeal of Shri Niranjan Panda in respect of RTI application dated 20.03.2023.
The RTI applicant vide RTI application dated 20.03.2023 sought information related to M/s. Dawntech Electronics Private Limited (GSTIN-19AAMCM3175B2ZE). Since the said taxpayer falls under the jurisdiction of State GST (West Bengal), Bhabanipur Charge, the said RTI application was transferred to said PIO of State GST vide this office letter dated 06.04.2023 and PIO of State GST sent the reply to the applicant vide Memo no. 163 dated 08.05.2023 (Copy enclosed). Now, on receipt of personal hearing notice dated 02.12.2024, this office forwarded the said notice to the concerned PIO vide letter dated 13.12.2024. In response to this office letter dated 13.12.2024, PIO of State GST, Bhabanipur Charge vide Memo no. 2657 dated 20.12.2024 informed this office that they have not received any notice for personal hearing from the Hon'ble Information Commission yet, hence they will not attend the said hearing to be held on 26.12.2024 (Copy enclosed). In view of the above, if considered proper, a Personal Hearing Notice may be sent to the said PIO directly for appearance of the concerned PIO, as the final reply dated 08.05.2023 to the appellant Shri Niranjan Panda was furnished by Shri Manabendra Ghosh, Assistant Commissioner of Revenue, Bhawanipur Charge, Directorate of Commercial Taxes, Govt. of West Bengal (copy enclosed)."
Decision:
The Commission after adverting to the facts and circumstances of the case, hearing both the parties and perusal of the records, observes that the information sought in point No. 1 of the RTI Application is personal information of third party which is exempted from disclosure under Section 8 (1) (j) of the RTI Act and accordingly the reply given on point No. 1 of the RTI Application by the concerned Respondent vide letter dated 08.05.2023 is appropriate.Page 4 of 5
However, the reply given to the Appellant on point No. 2 to 4 of the RTI Application is not satisfactory in the light of the submissions made by the Respondent during the hearing.
Accordingly, Shri Dharmendra Upadhayay, CPIO-cum-Assistant Commissioner, is directed to provide a revised reply on point No. 2 to 4 of the RTI Application, to the Appellant, by furnishing the relevant information to the Appellant within a period of two weeks from the date of receipt of this order, in the light of the submission made by him during the hearing, The concerned Respondent is also directed to supply the relevant copy of applicable rule/regulation/tariff notification to the Appellant in respect of point No. 2 of the RTI Application. If the Respondent requires assistance from any other office/officer for compliance with the above directions, the same shall be sought by invoking Section 5(4) of RTI Act.
The First Appellate Authority to ensure compliance of the directions.
The appeal is 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 Copy To:
The FAA, Director Goods and Services Tax Council Secretariat, 5th Floor, Tower-II, Jeevan Bharati Building, Connaught Place, New Delhi 110001 Page 5 of 5 Recomendation(s) to PA under section 25(5) of the RTI Act, 2005:-
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