CMA Final · Indirect Tax Laws and Practice · Anti-profiteering
Under Rule 130 of the CGST Rules, 2017, a party furnishing information on a confidential basis to the Director General of Anti-profiteering believes that the information cannot be summarised in a non-confidential form. What may that party do?
The party may submit to the Director General a statement of reasons explaining why a non-confidential summary is not possible. The rules let the Director General ask for a summary, but they give the party this route when summarising cannot be done, rather than allowing it to withhold information silently.
- AWithhold the information entirely without giving any explanation
- BSubmit a statement of reasons as to why summarisation is not possibleCorrect
- CRequire the Director General to disclose it only to the Standing Committee
- DObtain automatic exemption from the Right to Information Act, 2005 by declaring it confidential
Explanation
Rule 130(2) lets the Director General require a non-confidential summary. If the party feels the information cannot be summarised, it may submit a statement of reasons explaining why summarisation is not possible. Withholding without explanation is not provided for, and confidentiality works through section 11 of the RTI Act applied mutatis mutandis, not by mere declaration.
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