A customer, Mr. S. Paulraj, sought confirmation of payment of Goods and Services Tax (GST) as part of his food bill under the Right to Information Act, 2005. The Chief Public Information Officer (CPIO) of the Department of Revenue, Ministry of Finance, responded to Mr. Paulraj's petition, stating that the department did not maintain details of the payment of taxes with respect to individual bills. The taxpayer was required to file the details in a consolidated form for all supplies made to unregistered persons.
Mr. Paulraj had referred to a specific bill issued by Anjappar Chettinad Restaurant in Chennai and wrote to the office of the Principal Commissioner of GST & Central Excise. However, the response he received indicated that the department did not have details of taxes paid for individual bills falling under the 'Business to Customer' category.
Dissatisfied with the response from the CPIO and the First Appellate Authority, Mr. Paulraj filed an appeal before the Central Information Commission (CIC). He argued that the restaurant was using billing software to maintain payment details in electronic format, and since the department received e-filings from the e-filer (the restaurant), the information he requested was covered by the provisions of Section 2(f) of the RTI Act.
After hearing both sides, Information Commissioner Saroj Punhani stated that the Commission found no issue with the CPIO's reply, and the clarifications provided were in line with the RTI Act. The Commissioner, however, expressed empathy for Mr. Paulraj's concerns and advised him to pursue his grievance through proper channels.
In summary, the Central Information Commission upheld the CPIO's response and clarified that the requested information was not available with the department. The Commission suggested that Mr. Paulraj should explore other appropriate avenues to address his concerns.
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