Case Law Details
Association of Diplomate of National Board Doctors & Anr. Vs National Medical Commission & Ors. (Delhi High Court)
Introduction: The Delhi High Court, in the case of Association of Diplomate of National Board Doctors & Anr. Vs National Medical Commission & Ors., addressed the contentious issue of Goods and Services Tax (GST) erroneously levied on course fees by the National Board of Examinations (NBE). This article provides an in-depth analysis of the court’s judgment and the subsequent directions issued.
Detailed Analysis: The petitioners challenged notifications issued by NBE, asserting that the 18% GST imposed on Diplomate of National Board (DNB) candidates’ course fees was unwarranted. The court, acknowledging the error, directed NBE to refund the collected GST. NBE, in compliance, submitted details of collected funds, indicating that while some GST remained, a significant portion had been disbursed to hospitals.
In light of this, the court ordered the withdrawal of notifications collecting GST on course fees. Additionally, the court provided specific directives for refunding GST based on different scenarios: when the amount is still with NBE, when transferred to hospitals, and when already deposited with GST authorities. The court emphasized expeditious processing of refund applications by GST authorities and prompt refunding by hospitals.
Conclusion: The Delhi High Court’s decision serves as a precedent, ensuring rectification of the erroneous GST collection by NBE. The ordered refund process involves coordination between NBE, hospitals, and GST authorities. Stakeholders must adhere to the specified timelines, safeguarding the interests of candidates who were unjustly charged. This judgment establishes a crucial legal standpoint on GST applicability to educational course fees, emphasizing fair practices and protecting candidates’ rights.
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