TaxTMI 
TaxTMI 
2023 (2) TMI 472
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....vice tax applicable to the Jio Digital Fibre private limited, in view of letters addressed to Jio Digital Fibre private limited by Nagar Nigam Ghaziabad as per records of GST office(s) named in response to query 1. 3) Value of taxable services as per record of GST office(s) named in response to query 1. 4) In respect of Jio Digital fibre Private limited a. Name of the organization, for which Jio Digital Fibre private limited, is digging earth and laying cables, after taking permission from the local authorities as per attached letter and its GST no, as per records of GST office(s) named in response to query 1. b. Place of Provision of services as per records of GST office(s) named in response to query 1. c. GST no. of Jio Digital Fibre private limited. d. GST paid by Jio Digital Fibre private limited or having taken credit of GST paid by its contractors executive work as per attached letters, till 30 September 2020 during FY 2020-21. e. Contract value of work on which GST will be accounted for by the office named in para 1. f. GST paid by Organization named in para 4a in respect getting work executed/ being exe....
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.... letters addressed to Jio Digital Fibre private limited, Reliance House, R K 4, Square Building No 4, DLF Cyber City, Gurgaon 122002, Haryana by Nagar Nigam Ghaziabad and provide information taking cognizance of definition of information u/s 2(f) also into consideration: 1) Name and address of the GST office(s) responsible for collection/accounting of GST for work being executed by Jio Digital fibre private limited, in view of letters addressed to Jio Digital Fibre Private limited as per attached letter. 2) Description of taxable services and accounting codes, for payment of service tax applicable to the Jio Digital Fibre private limited, in view of letters addressed to Jio Digital Fibre private limited by Nagar Nigam Ghaziabad as per records of GST office(s) named in response to query 1. 3) Value of taxable services as per record of GST office(s) named in response to query 1. 4) In respect of Jio Digital fibre Private limited a. Name of the organization, for which Jio Digital Fibre private limited, is digging earth and laying cables, after taking permission from the local authorities as per attached letter and its GST no, as per records....
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....sfied, the complainant approached the Commission with the instant set of Complaint (s). Relevant Facts emerging during Hearing: The following were present:- Complainant: Present through intra-video conference. Respondent no. 1: Maninder Singh, Dy. Commissioner & Rep. of CPIO present through intra-video conference. Respondent no. 2: Sajjan Singh, Superintendent (RTI) & Rep. of CPIO present through intra-video conference. The Respondent no. 1 submitted that a point wise reply along with relevant information has already been provided to the Complainant earlier which was further supplied to him on 28.12.2022. He further submitted that even if the Complainant is not satisfied, he has every opportunity to come and inspect the relevant records of information sought at the office of CGST, Gurugram. The Complainant raised dissatisfaction with the CPIO's reply on the following arguments - 1. CPIO vide letter dated 28-12-2022 has provided incomplete information that also after one and half year of 1" AA order dated 07-06-2021 to provide information. 2. CPIO has simply forwarded information provided by an Assistant Commissioner CGST, Division East 1. ....
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....tion is defined u/s 2(f) of the RTI Act 2005 and CPIO has made no attempt to access the information sought with malafide intention because information if provided is going to disclose high level of tax evasion. f. GST paid by Organisation named in Para 4a in respect getting work executed/being executed through Jio Digital Fibre private limited or having taken credit of GST paid by Jio Digital Fibre private limited till 31 Dec 2020. Information not provided. Complainant believes that information sought is accessible to CPIO as information is defined u/s 2(f) of the RTI Act 2005 and CPIO has made no attempt to access the information sought with malafide intention because information if provided is going to disclose high level of tax evasion. 5. Hon'ble High Court of Delhi in the judgment of Hon'ble High Court of Delhi, in the matter of Dr. Deepak Juneja vs Central Information Commission 29 April, 2019 in WP (C) 11489 of 2016 that clearly explained the difference between section 18 and 19 of the RTI Act 2005. xxx PRAYER 1. issue the notice in the format notified by Central Information Commission vide order CIC/4/2016-Rgr on 26-09-20....
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....is regard, the attention of the Complainant is drawn towards a judgment of the Hon'ble Delhi High Court in the matter of Registrar of Companies & Ors. v. Dharmendra Kumar Garg & Anr. [W.P.(C) 11271/2009] dated 01.06.2012 wherein it was held: "61. It can happen that the PIO may genuinely and bonafidely entertain the belief and hold the view that the information sought by the querist cannot be provided for one or the other reasons. Merely because the CIC eventually finds that the view taken by the PIO was not correct, it cannot automatically lead to issuance of a show cause notice under Section 20 of the RTI Act and the imposition of penalty. The legislature has cautiously provided that only in cases of malafides or unreasonable conduct, i.e., where the PIO, without reasonable cause refuses to receive the application, or provide the information, or knowingly gives incorrect, incomplete or misleading information or destroys the information, that the personal penalty on the PIO can be imposed...." Additionally, the following observation of the Hon'ble Delhi High Court in Bhagat Singh v. CIC & Ors. WP(C) 3114/2007 are pertinent in this matter: "17. This Court takes ....