Central Information Commission
Smita Chourasiya vs Central Board Of Indirect Taxes And ... on 10 February, 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/CBECE/A/2025/633875
Smita Chourasiya .....अपीलकता/Appellant
VERSUS
बनाम
CPIO,
Office of the Commissioner,
CGST & Central Excise,
Division - Damoh, 5, Civil
Lines, Sagar, MP - 470001 .... ितवादीगण /Respondent
Date of Hearing : 10.02.2026
Date of Decision : 10.02.2026
INFORMATION COMMISSIONER : Vinod Kumar Tiwari
Relevant facts emerging from appeal:
RTI application filed on : 31.05.2025
CPIO replied on : 30.06.2025
First appeal filed on : 26.06.2025
First Appellate Authority's order : 22.07.2025
2nd Appeal/Complaint dated : 29.07.2025
Information sought:
1. The Appellant filed an RTI application dated 31.05.2025 (offline) seeking the following information:CIC/CBECE/A/2025/633875 Page 1 of 6
"Application under RTI Act, 2005 for Disclosure of GST Registration and Tax Details Related to Judicial Proceedings (Case No. 388/2021 under Section 125 CrPC) I, Smita Chourasiya, resident of Bela Purwa, Tehsil - Hata, District - Damoh, Madhya Pradesh, respectfully submit this RTI application under Section 6(1) of the RTI Act, 2005.
I am the legally wedded wife of Shri Manoj Chourasiya (PAN: ARTPC3721G). A maintenance case under Section 125 CrPC (Case No. 388/2021) is pending before the Hon'ble Family Court, Bhopal, wherein I have sought financial maintenance from my husband.
In connection with this judicial proceeding, the following GST-related information is crucial and directly relevant for ensuring truthful adjudication and financial justice, as my husband has submitted an understated and potentially false Income Tax Return (AY 2024-25) showing very low income.
Information Requested:
A. For Shri Manoj Chourasiya PAN: ARTPCxxxxx GSTINS: -23ARTPC3721G1Z1 (UPKASHI CABLE NETWORK) 23ARTPC3721G2Z0 (MANOJ ENTERPRISES) B. For Shri Rajkumar Chourasiya (Father-in-law) PAN: ADKPCxxxxx GSTIN: - 23ADKPC0766C1Z4 (CHOURASIYA KRISHI SEVA KENDRA) I am requesting the following documents/information:
-Complete list of all GSTINs registered under both PAN numbers.
-Copy of GST Registration Certificates for each GSTIN.
-GST Returns (GSTR-1 & GSTR-3B) for last 3 financial years.
-Business details: firm name, address, nature of business, registration status.
- Date and reason of cancellation (if any GSTIN cancelled).
-Tax payments (challans) made in last 3 financial years.
-Details of penalties, late fees or show cause notices (if any).
-GST audits or investigation reports (if any).
-Any refund claims filed or issued under GST.CIC/CBECE/A/2025/633875 Page 2 of 6
Justification and Public Interest Clause:
This information is directly connected with an ongoing judicial proceeding and hence not exempted under Section 8(1) (j) of the RTI Act.
Section 8(1)(j) clearly allows disclosure of third-party information if it relates to a public activity, judicial interest, or when the public interest outweighs the harm to the protected interest.
In my case:
- I am a party to the court case seeking maintenance from my husband.
- His real income and business details are essential to ensure justice.
-He has submitted a false ITR in court showing negligible income.
-I have already placed GST screenshots and business premises video evidence before the court.
Multiple CIC and Hon'ble High Court rulings (e.g., Sunita Jain vs Bharat Sanchar Nigam Ltd., Rajesh D. Dubey vs PIO) have affirmed that income details of spouse in maintenance cases must be disclosed.
Hence, this information is not personal but is in public interest and crucial for justice in matrimonial litigation."
2. The CPIO furnished a reply to the Appellant on 30.06.2025 stating as under:
"This is in reference to your RTI application (CCEBH/R/E/25/00078/2), wherein certain information has been sought by you. Upon through verification of your RTI application, it has been observed that PAN No. ARTPCxxxxx, as mentioned in the application, is not related to you. Therefore, the requested information pertains to the personal information of a third party and is exempt from disclosure under Section 8(1)(j) of the RTI Act, 2005.
RTI Act, 2005, Section 8(1) (j), which states:
"Information which relates to personal information the disclosure of which has no relationship to any public activity or interest, or which would cause unwarranted invasion of the privacy of the individual unless the Central Public Information Officer or the State Public Information Officer or the appellate authority, as the case may be, is satisfied that the larger public interest justifies the disclosure of such information."CIC/CBECE/A/2025/633875 Page 3 of 6
As no larger public interest has been demonstrated in the application, the information cannot be provided."
3. Being dissatisfied, the Appellant filed a First Appeal dated 26.06.2025. The FAA vide its order dated 22.07.2025, upheld the reply of CPIO.
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 Sanjeet Kumar Pandey, Superintendent, Central GST, appeared through video conference.
5. Proof of having served a copy of Second Appeal/Complaint on Respondent while filing the same in CIC on 29.07.2025 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 the information sought includes GST Returns and tax details which are treated as confidential under the statutory framework and disclosure of such information may amount to an unwarranted invasion of privacy of third-parties.
Decision:
7. The Commission after adverting to the facts and circumstances of the case, hearing the Respondent and perusal of the records, observes that as per the submissions made by the Appellant in the Second Appeal, she has specifically stated that she is the legally wedded wife of Shri Manoj Chourasiya and that a maintenance proceeding under Section 125 CrPC is pending before the Family Court, Bhopal. The Commission further notes that allegations of understatement of income and possible tax evasion have been raised, which, if substantiated, have a direct bearing on public revenue.
CIC/CBECE/A/2025/633875 Page 4 of 68. The Commission is conscious of the fact that detailed GST returns, challans, audit reports and investigation records are protected information and are ordinarily exempt from disclosure under Section 8(1)(j) of the RTI Act. However, at the same time, it is well settled that general or broad information, such as the existence of GST registrations, registration status, nature of business, and broad compliance status, does not intrude into the core zone of privacy and may be disclosed as part of the eternal vigil regarding tax compliance by the public.
9. In the present case, the Commission is of the view that limited disclosure of general GST-related information, without divulging transactional details or sensitive financial data, would strike a balance between the right to privacy and the public interest involved, particularly in matters relating to alleged tax evasion and truthful disclosure of tax collection and its remittance in government treasury. In this particular case, the disclosure may also help the appellant settle her maintenance case as well.
10. Accordingly, the Commission deems it appropriate to issue a restricted direction in the interest of transparency and accountability in tune with preamble of the RTI Act. The Respondent is directed to provide the Appellant, within two weeks from the date of receipt of this order, general information with brief justification, limited to the following: existence and status of GST registration(s), nature of business, and broad compliance status such as whether GST returns are being filed or not, without disclosing detailed GST returns, tax amounts, challans, audit reports or any information exempted under the RTI Act.
11. 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 CIC/CBECE/A/2025/633875 Page 5 of 6 Copy To:
The FAA, Office of the Commissioner, CGST & Central Excise, GST Bhawan, Mission Chowk, Napier Town, Jabalpur- 482001 CIC/CBECE/A/2025/633875 Page 6 of 6 Recomendation(s) to PA under section 25(5) of the RTI Act, 2005:-
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