TaxTMI 
TaxTMI 
2023 (11) TMI 355
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....h, CGSC with Ms. Usha Jamnal, Adv. for UoI. Mr. Harpreet 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, coll....
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....annual course fee by NBE trainees directly to NBE. Refer Public Notice dt. 15.01.2021. * NBE is in receipt of several queries regarding 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]" ....
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.... are required to be refunded the amount collected as GST. 8. However, learned Counsel for NBE submits that the funds collected from various candidates, including the GST collected, are no longer available with NBE. The entire funds have 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 aff....
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.... i. In cases where the GST amount is available with the NBE, the NBE shall take steps to refund the same to the candidates from whom the said GST was collected, as expeditiously as possible. ii. In cases where the GST amount has been transferred to the hospitals and same has not been deposited with the GST authorities, 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 ....