PIO: The RTI application and first appeal were not received; On receipt of second appeal, it was transferred u/s 6(3) to State GST to whom the matter pertains - CIC: File an affidavit deposing categorically that the application & appeal were not received

Information sought:

The Appellant filed an RTI application dated 06.12.2022 seeking the following information:

“I am PP Bijitha from BSCS Services having GSTIN 29ELVPB8530E1ZR. I am filling this application to get the below listed information pertaining to Innovative Financial Advisors Pvt Ltd, 24/30, Ground Floor, Okhla Industrial Estate, Phase 3, New Delhi 110020 having GSTIN 07AACCI0615E125.

1. If the above company (GSTIN 07AACCI0615E1Z5) has deposited Service tax of Rs 45,000.00 collected from us through their invoice no. IFA/1/19- 20/8744 Dated 23/07/2020.

2. If the above company (GSTIN 07AACCI0615E125) has deposited Service Tax of Rs 46,800.00 collected from us through their invoice no. IFA/1/19- 20/8748 Dated 27/7/2020

3. Total Service Tax deposited by the above company (GSTIN 07AACCI0615E1Z5) for the period 2017-18

4. Total Service Tax deposited by the above company (GSTIN 07AACCI0615E125) for the period 2018-19.

5. Total Service Tax deposited by the above company (GSTIN 07AACCI0615E1Z5) for the period 2019-20.”

Having not received any response from the CPIO, the appellant filed a First Appeal dated 18.01.2023. FAA’s order, if any, is not available on record.

Feeling aggrieved and dissatisfied, the appellant approached the Commission with the instant Second Appeal.

Relevant Facts emerging during Hearing:

The following were present:-

Appellant: Not Present.

Respondent: Manoranjan Singh, Assistant Commissioner, Duli Chand, Assistant Commissioner and Sanjiv Kumar, GSTO present in person.

The written submissions of the Respondent are taken on record.

The Respondent, during the hearing, apprised the Commission that the original RTI application of the Appellant as mentioned above is not received in their office.

The Respondent further reiterated the contents of their written submissions, which is reproduced herein below:

“1. The said RTI and first appeal has neither been received online nor offline mode in this office. However, upon receving the email dated 03.10.2023, immediate cognizance of the RTI application was taken.

2. Upon perusal of the content of the application, it was observed that GSTIN 07AACCI0615E125 as mentioned in the RTI application is having administrative office as "PIO (Ward-91), Zone-8, Department of Trade and Taxes, Govt. of NCT of Delhi, Vyapar Bhawan, New Delhi" and other office as "The CPIO (Division-Okhla), Range-76, CGST Delhi South Commissionerate, Nehru Place, New Delhi" (copy enclosed). The RTI was forwarded to the Department of Trade and Taxes, Vyapar Bhawan, I.P. Estate, New Delhi-110002 and the Division, Okhla, CGST Delhi South Commissionerate on 10.10.2023 under Section 6(3) of the RTI Act, 2005, respectively (copy enclosed).

3. The Department of Trade and Taxes, Vyapar Bhawan has sent the acknowledgement vide letter No. F. ACTT/RTI/91/2023-24/932-934 dated 13.10.2023 (copy enclosed) wherein the RTI was sent to PIO, Ward-91 for providing the requisite information under RTI Act, 2005.

4. Further, the hearing notice has also been forwarded to the Department of Trade and Taxes, Vyapar Bhawan vide this office letter dated 26.10.2023.”

Decision:

The Commission upon a perusal of records observes that the main premise of instant Appeal was denial of information by the CPIO. The Commission observes that the Respondent never received the original RTI application and first appeal of the Appellant in his office. They only came to know about the present RTI application when they received the hearing notice from the Commission.

However, the Respondent informed during the hearing that the matter pertains to State GST, therefore, the RTI application of the Appellant was transferred under Section 6(3) of the RTI Act to the concerned CPIO for appropriate action in the matter and said factual position was also informed to the Appellant.

Thus, considering the above said contesting claims of the Respondent, the present CPIO is directed to file an affidavit with the Commission with a copy of it duly endorsed to the Appellant, free of cost deposing categorically that the RTI application and first appeal were not received in his office. The said affidavit should reach the Commission within 15 days from the date of receipt of this order.

Nonetheless, the CPIO had already furnished reply to the Appellant informing him the factual position in the matter vide letters dated 10.10.2013 and 27.10.2023.

The Appellant is further advised to approach appropriate forum in order to redress his grievance.

The Appellant is further advised to approach appropriate forum in order to redress his grievance.

The appeal is disposed of accordingly.

Saroj Punhani

Information Commissioner

Citation: P P Bijitha v. Chief Commissioner of Service Tax, CIC/CCSTD/A/2023/612055; Date of Decision: 30/10/2023