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    <title>DISCLOSURE OF GST RETURNS FILED BY TAX PAYERS UNDER RIGHT TO INFORMATION ACT, 2005 – PERMISSIBLE?</title>
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    <description>The court analysed the interaction between the RTI Act exemptions and the GST confidentiality provision, concluding that Section 158(1) of the CGST Act and the procedural safeguards of Section 11 of the RTI Act limit disclosure of particulars contained in GST returns; absent prima facie evidence of larger public interest or fraud, the GST non disclosure framework and the qualified commercial confidence exemption under Section 8(1)(d) justified refusal to furnish the returns.</description>
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      <description>The court analysed the interaction between the RTI Act exemptions and the GST confidentiality provision, concluding that Section 158(1) of the CGST Act and the procedural safeguards of Section 11 of the RTI Act limit disclosure of particulars contained in GST returns; absent prima facie evidence of larger public interest or fraud, the GST non disclosure framework and the qualified commercial confidence exemption under Section 8(1)(d) justified refusal to furnish the returns.</description>
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