WWW.TAXSCAN.IN- Simplifying Tax Laws

CENTRAL INFORMATION COMMISSION Room No. 305, 3rd Floor, CIC Bhavan, Baba Gangnath Marg, Munirka, New Delhi-110067, website:cic.gov.in

Complaint No.:-CIC/MOFIN/C/2017/311791/CCEDL-BJ Complainant


Mr. R.K. Jain,



CPIO & VP-Legal, Goods & Service Tax Network, 4th Floor, Worldmark 1, East Wing, Asset II, Hospitability District, Aerocity, New Delhi 110037

Date of Hearing Date of Decision

: :

19.04.2018 23.04.2018

Date of RTI application CPIO’s response Date of the First Appeal First Appellate Authority’s response Date of diarised receipt of Complaint by the Commission

02.08.2016 01.09.2016 03.10.2016 Not on record 10.10.2016

ORDER FACTS: The Complainant vide his RTI application sought information on 09 points (A to I) regarding details and copies of monthly expenses, bills/ statements of GSTN from April, 2014 till the date of providing information, details of the expenditure / purchase made for an amount above Rs. 50,000/- from 01.04.2014 till date, name of the officer from whom the said articles were purchased or services provided, etc. The CPIO and VP-Legal vide its letter dated 01.09.2016, provided a point wise response to the Complainant. Dissatisfied by the response, the Complainant approached the FAA. The order of the FAA, if any, is not on the record of the Commission. HEARING:

Facts emerging during the hearing: The following were present: Complainant: Mr. R. K. Jain; Respondent: Mr. M. Shadaab, AVP-Legal; The Complainant reiterated the contents of his RTI application and stated that complete and satisfactory information had not been provided to him. He informed the Commission that the FAA had issued order on 19.10.2016 wherein he was requested to inspect the documents on the given date and time. Subsequently, vide his letter dated 28.10.2016, he had informed the Respondent that being a senior citizen, he expressed his inability to inspect the document and surrendered his requirement for information on points (E) Page 1 of 4

WWW.TAXSCAN.IN- Simplifying Tax Laws

to (I). In support of his claim he referred to the decision of the CIC dated 15.12.2009 conveying his right to surrender for inspection of records being inconvenient and expensive. In its response the Respondent submitted that a point-wise reply had been given by them to the Complainant. It was stated that the Complainant did not inspect the documents despite several requests to do the same. Furthermore, it was argued that voluminous data was involved and it was not cost effective to disclose the information. The data sought was for almost two and a half years which was voluminous and contained very minor details of the logistics and infrastructural support which was not feasible to be provided. During the hearing, the Complainant volunteered to seek information pertaining to the purchases made above Rs.5/- lakh. The Respondent however, reiterated his constraints to furnish the same. On a query from the Commission whether the detailed accounts were prepared and published by GSTN, he feigned ignorance and vaguely submitted that to the best of his knowledge, the statement of accounts had been prepared till 2015-2016. He was not aware of the audited reports or annual reports submitted by the said authority. The Commission desired that the broad income and expenditure statement prepared by the Public Authority should be posted on its website for perusal by the public at large. Considering the significance and importance of the GST Network, it was essential that all such details should be mandatorily posted on its website so that the public at large was provided correct information as mandated under the RTI Act, 2005. In support of its claim for seeking information the Complainant cited various judgments as under: Rakesh Saraf Vs. Director General of Systems and Data ManagementAppeal no. CIC/SS/A/2011/901105, Sayyed Education Society Vs. State of Maharashtra W.P.1305/2011 dated 12.02.2014 (Bombay High Court), Dy. Commissioner of Our Archive Vs. State Chief Information Commissioner W.P. No. 20372/2009 dated 07.01.2010, Brig. Davinder Singh Grewal Vs. Police Department UT Chandigarh File No. CIC/DS/A/2011/003080 dated 07.08.2012, R. K. Jain Vs. D/o Revenue File No. CIC/AT/A/2009/000652 dated 16.09.2009, Munish Kumar Vs. Indian Medicines Pharma Corporation Ltd. File No. CIC/LS/A/2012/002478 dated 02.01.2013 etc. The Commission observed that a voluntary disclosure of all information that ought to be displayed in the public domain should be the rule and members of public who having to seek information should be an exception. An open government, which is the cherished objective of the RTI Act, can be realised only if all public offices comply with proactive disclosure norms. Section 4(2) of the RTI Act mandates every public authority to provide as much information suo-motu to the public at regular intervals through various means of communications, including the Internet, so that the public need not resort to the use of RTI Act. The Commission also observed the Hon’ble Delhi High Court ruling in WP (C) 12714/2009 Delhi Development Authority v. Central Information Commission and Another (delivered on: 21.05.2010), wherein it was held as under:

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WWW.TAXSCAN.IN- Simplifying Tax Laws

“16.It also provides that the information should be easily accessible and to the extent possible should be in electronic format with the Central Public Information Officer or the State Public Information Officer, as the case may be. The word disseminate has also been defined in the explanation to mean making the information known or communicating the information to the public through notice boards, newspapers, public announcements, media broadcasts, the internet, etc. It is, therefore, clear from a plain reading of Section 4 of the RTI Act that the information, which a public authority is obliged to publish under the said section should be made available to the public and specifically through the internet. There is no denying that the petitioner is duty bound by virtue of the provisions of Section 4 of the RTI Act to publish the information indicated in Section 4(1)(b) and 4(1)(c) on its website so that the public have minimum resort to the use of the RTI Act to obtain the information.”

Furthermore, High Court of Delhi in the decision of General Manager Finance Air India Ltd & Anr v. Virender Singh, LPA No. 205/2012, Decided On: 16.07.2012 had held as under: “8. The RTI Act, as per its preamble was enacted to enable the citizens to secure access to information under the control of public authorities, in order to promote transparency and accountability in the working of every public authority. An informed citizenry and transparency of information have been spelled out as vital to democracy and to contain corruption and to hold Governments and their instrumentalities accountable to the governed. The said legislation is undoubtedly one of the most significant enactments of independent India and a landmark in governance. The spirit of the legislation is further evident from various provisions thereof which require public authorities to: A. Publish inter alia: i) the procedure followed in the decision making process; ii) the norms for the discharge of its functions; iii) rules, regulations, instructions manuals and records used by its employees in discharging of its functions; iv) the manner and execution of subsidy programmes including the amounts allocated and the details of beneficiaries of such programmes; v) the particulars of recipients of concessions, permits or authorizations granted. [see Section 4(1) (b), (iii), (iv), (v); (xii) & (xiii)]. B. Suo moto provide to the public at regular intervals as much information as possible [see Section 4(2)].” Above all the Hon’ble Supreme Court of India in the decision of R.B.I. and Ors. V. Jayantilal N. Mistry and Ors, Transferred Case (Civil) No. 91 of 2015 (Arising out of Transfer Petition (Civil) No. 707 of 2012 decided on 16.12.2015 had held as under: “The ideal of ‘Government by the people’ makes it necessary that people have access to information on matters of public concern. The free flow of information about affairs of Government paves way for debate in Page 3 of 4

WWW.TAXSCAN.IN- Simplifying Tax Laws

public policy and fosters accountability in Government. It creates a condition for ‘open governance’ which is a foundation of democracy.” DECISION: Keeping in view the facts of the case and the submissions made by both the parties, the Commission directs the Respondent to furnish the broad details of income and expenditure to the Complainant within a period of 15 days from the date of receipt of this order. The Respondent Authority is also advised to suo-motu disclose all information relating to broad details of the income and expenditures, audited statements of accounts and annual report on their website in the larger public interest and for the ease and convenience of all the stakeholders. The Complaint stands disposed with the above direction. (Bimal Julka) Information Commissioner Authenticated True Copy:

(K.L.Das) Deputy Registrar Copy to:

1- The Secretary, M/o Finance, Government of India, North Block, New Delhi – 110001 2- Mr. A. S. Pandey, Chairman, Goods & Services Tax Network, 4th Floor, Tower ‘B’, World Mark 1, Aerocity, IGI Airport, New Delhi 110037

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GST CIC Order.pdf

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