2022 (10) TMI 138

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....y completion of work being Financial amount payable by Department to undersigned. Invoking my right under section 6 of RTI Act 2005, kindly provide attested photocopy of order of GST Department, Govt of India of what percentage on amount received as incentive amount is to be payable to GST Department (Delhi) by undersigned as GST Tax. Please provide only relevant orders in reference to incentive GST % tax only." The CPIO, GST Council, New Delhi transferred the RTI application on 09.04.2021 to the CPIO/TRU-II, CBIC, North Block, New Delhi under section 6(3) of the RTI Act, 2005 for providing information directly to the appellant. Being dissatisfied, the appellant filed a First Appeal dated 24.05.2021. FAA's order, if any, is not available....

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....copy of the relevant orders/ notification of GST in this regard. The CPIO explained that if the Appellant has any grievance/doubt regarding this issue pertaining to incentive/consideration he may knock the doors of competent adjudicating authority of GST so constituted to deal with such issues. Upon Commission's instance, he further clarified that under GST , there is no concept of an incentive rather a related term is in place i.e. 'consideration'; and for which he agreed to provide a copy of the relevant extract of notification to the Appellant which may suffices the information sought for. Decision: The Commission at the outset upon a perusal of the facts on record and upon hearing both the parties observes that the relief claimed in ....

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....ave, as a public relation exercise, provide advice, guidance and opinion to the citizens. But that is purely voluntary and should not be confused with any obligation under the RTI Act." (Emphasis Supplied) However, by taking a liberal view in the matter and also in furtherance of hearing proceedings the Commission hereby directs the CPIO to provide an extract of a copy of relevant rules/notifications pertaining to 'consideration' which will suffices the information sought by the Appellant regarding percentage on amount received as incentive which needs to be payable to GST Department (Delhi) by him towards GST Tax. The above said information should be provided by the CPIO free of cost to the Appellant within 15 days from the date of recei....