Reassessment under s.148A held valid; s.69 additions totaling Rs.7,00,000 deleted after acceptable contemporaneous explanations for property investmen...
Adjudication set aside; Rule 9 valuation based on internet engineer report quashed for Rule 3(4) non-compliance; Section 138B cross-examination requir...
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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