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2023 (11) TMI 355 - HC - GSTCollection of GST by the respondent (service provider) wrongly - Amount collected by the National Board of Examinations (NBE) - Course fees - applicability of notifications dated 15.01.2021, 15.02.2021 and 19.08.2021 - HELD THAT - A part of GST collected by the NBE is still available with the NBE, however, bulk of GST collected has been remitted to the hospitals along with the course fee - In view of the above, the petitioners contention that the impugned notifications are liable to set aside, is merited. 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 where the GST has been transferred to hospitals, the same would abide by the directions as issued. The petition is disposed of.
Issues:
The petitioners challenged notifications by NBE regarding GST collection from DNB candidates along with course fees. Details of the Judgment: The petitioners contended that GST was not payable on the course fee, which was confirmed by the GST Council and Respondent No. 3. NBE acknowledged the error in collecting GST from candidates. The Court directed NBE to disclose details of candidates from whom course fee and GST were collected, the hospitals to which funds were remitted, and the mode of remittance within six weeks. NBE filed an affidavit disclosing the number of candidates and transactions involving course fee and GST collection. While some GST remains with NBE, the majority was remitted to hospitals. The Court found merit in the petitioners' argument to set aside the impugned notifications. NBE agreed to withdraw the notifications collecting GST on course fees. Further directions were issued for refunding GST to candidates, halting GST deposits by hospitals, and applying for GST refunds where necessary. Efforts were to be made to trace transactions not linked to candidates for prompt refund. The concerned GST authorities were urged to process refund applications promptly, and hospitals were instructed to refund collected GST to candidates expeditiously. NBE was tasked with communicating the court's order to all hospitals and ensuring compliance. Follow-up action for order implementation was authorized, with liberty to apply if needed. The petition was disposed of with the aforementioned directions to address the erroneous GST collection issue effectively.
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