Revenue authority mandates using scheme-specific reversal procedures, not revising original entries, for instrument-based trade/customs benefits effec...
Transaction value under s.15(1) governs unrelated sales; valuation between related parties per Rule 28; consignment note required for unregistered rec...
The HC dismissed the writ petition, holding that disclosure requests implicating third-party information require mandatory compliance with Section 11 of the RTI Act and that Sections 8 and 11 must be read conjunctively; information prima facie constituting personal or confidential third-party data attracts the protections of Section 8(1)(j) unless the proviso (demonstrable larger public interest) is satisfied. The court further found Section 158(1) of the GST Act does not automatically preclude RTI disclosure but, on the facts, the Petitioner failed to establish prima facie large-scale fraud or sufficient public interest to override confidentiality, so GST returns were rightly withheld and the petition was dismissed.
The HC dismissed the writ petition, holding that disclosure requests implicating third-party information require mandatory compliance with Section 11 of the RTI Act and that Sections 8 and 11 must be read conjunctively; information prima facie constituting personal or confidential third-party data attracts the protections of Section 8(1)(j) unless the proviso (demonstrable larger public interest) is satisfied. The court further found Section 158(1) of the GST Act does not automatically preclude RTI disclosure but, on the facts, the Petitioner failed to establish prima facie large-scale fraud or sufficient public interest to override confidentiality, so GST returns were rightly withheld and the petition was dismissed.
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