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2023 (11) TMI 355 - DELHI HIGH COURTCollection 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.
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