The appellant sought a copy of the final resolution plan for GVR Infra Projects Ltd., which was approved by the NCLT. The Central Public Information Officer (CPIO) had denied the request, citing that the resolution plan was confidential and exempt from disclosure under Section 8(1)(d) of the RTI Act due to it containing commercial and trade secret information. The First Appellate Authority (FAA) upheld the decision, stating that the resolution plan is confidential in nature and its disclosure could harm the competitive position of a third party.