TMI Blog2023 (11) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... ions 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. - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BLE MR. JUSTICE AMIT MAHAJAN For the Petitioners Through: Mr. Sourabh Gupta, Mr. Puneet Yadav, Ms. Ananya Gupta Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n directed to deposit the fees as well as Goods and Services Tax with NBE . 2. Paragraph Nos. 3 and 4 of the notification dated 15.01.2021 reads as under: 3. The annual course fee payable by an NBE trainee is as follows: Fee GST @ 18 % Total Rs. 1,25,000/- Rs. 22,500/- Rs. 1,47,500/-* *Payment gateway charges shall be borne by the NBE trainee 4. The entire annual course fee is to be paid as one single transaction. Further, it is to be noted that the payment of GST, presently @ 18%, is mandatory as per government directives. 3. Thereafter, the NBE issued another notice dated 15.02.2021, clarifying that the annual course fee would be applicable for all programmes. The said notification is set out below: Dated: 15.02.2021 NOTICE Kind Attn.: NB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The annual course fee shall be paid by the NBEMS trainees through online mode only by using web portal. Click Here for Payment 4. The prescribed course fee should be remitted through payment gateway provided using a Credit Card / Debit Card / Internet Banking as made available and have been provided on the web page. 5. According to the petitioner, GST is not payable on the course fee. This is also confirmed by Respondent No. 3 in the affidavit filed on 09.07.2022. 6. It is not disputed that GST is not payable on the course fee. NBE also acknowledges that its demand from the candidates to pay GST on the course fee was erroneous. 7. Undisputedly, the candidates are required to be refunded the amount collected as GST. 8. However, learned Couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a public notice. 8. In view of the above, no further orders are required to be passed in this regard except to restrain NBE from collecting any further GST pursuant to the said notification. 9. The learned counsel for the parties have also suggested further directions to be issued by this Court, which commends to us. The petitioners seek that the directions be implemented within the strict timelines. However, the respondents have some reservations in that regard. 10. Considering the suggestion made by the learned counsel, we further direct as under: 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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