High Court of Delhi · 2020-01-01 · Citation awaited
GSTIN-level transaction and filing data protected under §8[1][d] + §8[1][j]; third-party GST returns not disclosable. Third-party GSTIN transactional and return.
Third-party GSTIN transactional and return data is §8(1)(d) + §8(1)(j) protected.
| Court | High Court of Delhi |
|---|---|
| Decided | 2020-01-01 |
| Citation | Citation awaited |
| Petitioner | RTI applicant |
| Respondent | GSTN |
| RTI Act sections | §8(1)(d), §8(1)(j) |
| Outcome | Rejected |
GSTIN-level transaction and filing data protected under §8(1)(d) + §8(1)(j); third-party GST returns not disclosable.
GSTIN-level tax returns, purchase/sale register data, and filing histories are commercially-confidential and personal business information. §8(1)(d) and §8(1)(j) combined protect them from third-party disclosure under RTI.
GSTN, GSTIN, Delhi HC, §8(1)(d), §8(1)(j)
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Editorial summary · last reviewed 21 April 2026.