2023 (11) TMI 355

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....et Singh, SSC with Mr. Jatin Kumar Gaur & Mr. Gurpreet Singh Gulati, Advocates for R-4. Mr. Kirtiman Singh, Mr. Waize Ali Noor, Mr. Varun Rajawat, Ms. Shreya V. Mehra & Ms. Akshita J., Advs. for NBE. VIBHU BAKHRU, J. 1. The petitioners have filed the present petition, inter alia, impugning notifications dated 15.01.2021, 15.02.2021 and 19.08.2021 (hereafter 'impugned notifications'), issued by Respondent No. 2 (National Board of Examinations - hereafter 'NBE'), whereby Goods and Services Tax (hereafter 'GST') at the rate of 18% was collected from DNB candidates along with the course fees. 2. According to the petitioners, GST was not payable on the course fee and, therefore, collection of GST was erroneous. This Court was informed that ....

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.... submissions of annual course fee. It is hereby clarified that the following annual course fee shall be applicable for all ongoing Broad Speciality (DNB), Super Speciality (DrNB) and Fellowship (FNB) trainees irrespective of the year of their joining. Fee GST @ 18 % Total Rs. 1,25,000/- Rs. 22,500/- Rs. 1,47,500/- * Annual course fee is payable to NBE at the commencement of each academic year. * Annual course fee shall be transferred to concerned hospital as per notice dt. 15.01.2021. * For any queries, please write to NBE at [email protected]" 4. On 19.08.2021, NBE issued another notice in reference to the notices dated 15.01.2021 and 15.02.2021. It appears that the said notification is also interactive one,....

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....been disbursed to various hospitals. 9. In the circumstances, we consider it apposite to direct NBE to file an affidavit disclosing: a. the names of all candidates from whom course fee and GST was collected; b. the quantum of course fee and GST separately; c. the name of the hospital to which such course fee and GST was remitted in respect of each candidate; and d. the mode and the date of remitting the said funds to the hospital. 10. Let the affidavit be filed within a period of six weeks from today. 11. List on 05.09.2023. 12. Interim orders, if any, to continue." 4. In compliance with the directions issued in paragraph 9 of the aforesaid order, NBE has filed affidavit dated 25.10.2023 disclosing the number of ca....

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....uthorities, the concerned hospitals shall refrain from doing so and take steps to immediately refund the amount to the candidates from whom the GST was collected. iii. In cases where the GST has been deposited with the concerned GST authorities, the concerned hospitals shall take steps to apply for the refund of the said GST. 11. The affidavit filed by NBE indicates that there are two three transactions which have not been traced to the candidates. The NBE shall make all efforts to trace the said transactions to the concerned candidates and upon identifying the candidates, take steps to ensure that the GST collected is refunded to them. In the event, the GST is available with the NBE, it will be refunded to them immediately. In cases w....