Table of Contents
GSTN / GSTIN data — Delhi HC
High Court of Delhi · 2020-01-01 · Citation awaited
Third-party GSTIN transactional and return data is §8(1)(d) + §8(1)(j) protected.
Case details
| 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 |
Outcome
GSTIN-level transaction and filing data protected under §8(1)(d) + §8(1)(j); third-party GST returns not disclosable.
Ratio decidendi
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.
Keywords
GSTN, GSTIN, Delhi HC, §8(1)(d), §8(1)(j)
Similar cases in the corpus
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- Tax returns of public servants — Delhi HC (HC-DEL 2020)
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- Muniyappan standard — §11 third-party notice (CIC 2010)
- §11 40-day total timeline — CIC directive (CIC 2011)
- Public servant's own service record — SC (SC 2015)
Related
Editorial summary, not a certified report. The ratio here is an editorial compression. Before citing this ruling in a PIO order, FAA speaking order, or any appellate filing, verify against the full reported decision. RTI Wiki is not a legal service.
Editorial summary · last reviewed 21 April 2026.
Discussion