Delhi High Court - Orders
National Board Of Examination In ... vs Union Of India & Ors on 2 February, 2023
Author: Vibhu Bakhru
Bench: Vibhu Bakhru
$~58 to 61
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 1298/2023
NATIONAL BOARD OF EXAMINATION IN
MEDICAL SCIENCES ..... Petitioner
Through: Mr. Kashish Kumar Gupta
and Ms. Hemlata Rawat,
Advs.
versus
UNION OF INDIA & ORS. ..... Respondents
Through: Ms. Amrita Prakash,
CGSC with Mr. Vishal
Ashwani Mehta, Adv. for
R-1 (UOI)
Mr. Rajeev Aggarwal,
ASC with Ms. Shilpa
Singh, Adv. for R- 2, 5 &
6.
+ W.P.(C) 1299/2023
NATIONAL BOARD OF EXAMINATION IN
MEDICAL SCIENCES ..... Petitioner
Through: Mr. Kashish Kumar Gupta
and Ms. Hemlata Rawat,
Advs.
versus
UNION OF INDIA & ORS. ..... Respondents
Through: Ms. Amrita Prakash,
CGSC with Mr. Vishal
Ashwani Mehta, Adv. for
R-1 (UOI)
Mr. Rajeev Aggarwal,
ASC with Ms. Shilpa
Singh, Adv. for R- 2, 5 &
6.
Signature Not Verified
Digitally Signed
By:HARMINDER KAUR W.P.(C) 1298/2023 and connected matters Page 1 of 4
Signing Date:04.02.2023
17:01:16
+ W.P.(C) 1300/2023
NATIONAL BOARD OF EXAMINATION IN
MEDICAL SCIENCES ..... Petitioner
Through: Mr. Kashish Kumar Gupta
and Ms. Hemlata Rawat,
Advs.
versus
UNION OF INDIA & ORS. ..... Respondents
Through: Ms. Amrita Prakash,
CGSC with Mr. Vishal
Ashwani Mehta, Adv. for
R-1 (UOI)
Mr. Rajeev Aggarwal,
ASC with Ms. Shilpa
Singh, Adv. for R- 2, 5 &
6.
+ W.P.(C) 1303/2023
NATIONAL BOARD OF EXAMINATION IN
MEDICAL SCIENCES ..... Petitioner
Through: Mr. Kashish Kumar Gupta
and Ms. Hemlata Rawat,
Advs.
versus
UNION OF INDIA & ORS. ..... Respondents
Through: Ms. Amrita Prakash,
CGSC with Mr. Vishal
Ashwani Mehta, Adv. for
R-1 (UOI)
Mr. Rajeev Aggarwal,
ASC with Ms. Shilpa
Singh, Adv. for R- 2, 5 &
6.
Ms. Anushree Narain,
Standing Counsel for R-3,
4 & 7.
Signature Not Verified
Digitally Signed
By:HARMINDER KAUR W.P.(C) 1298/2023 and connected matters Page 2 of 4
Signing Date:04.02.2023
17:01:16
CORAM:
HON'BLE MR. JUSTICE VIBHU BAKHRU
HON'BLE MR. JUSTICE AMIT MAHAJAN
ORDER
% 02.02.2023 CM APPL. 4925/2023 in W.P.(C) 1298/2023 CM APPL. 4927/2023 in W.P.(C) 1299/2023 CM APPL. 4929/2023 in W.P.(C) 1300/2023 CM APPL. 4935/2023 in W.P.(C) 1303/2023
1. Exemptions allowed, subject to all just exceptions.
2. The applications stand disposed of. W.P.(C) 1298/2023 & CM APPL. 4924/2023 W.P.(C) 1299/2023 & CM APPL. 4926/2023 W.P.(C) 1300/2023 & CM APPL. 4928/2023 W.P.(C) 1303/2023 & CM APPL. 4934/2023
3. The petitioner has filed the present petitions, inter alia, impugning the orders dated 30.06.2022, 28.10.2022, 21.11.2022 and 22.11.2022, whereby the petitioner's request for refund was rejected. The petitioner also prays that directions be issued to respondents to sanction the refund for the tax period April, 2020 to August, 2020, along with interest computed from the date of filing of the original application for refund. In addition, the petitioner also impugns the circular dated 17.06.2021 (Circular No. 151/07/2021-GST) as ultra vires to the provisions of entry at Serial No. 66(a) read with Para 2(y) of the Notification No. 12/2017-CTR and other similar notifications under the Delhi Goods and Services Tax Act, 2017 (DGST Act).
4. Essentially, the petitioner's challenge, in the present batch of petitions, is three-fold. First, the petitioner claims that it is an educational institution and is covered under the exemption under Entry 66 of the Notification dated 28.06.2017. Second, the Signature Not Verified petitioner submits that notwithstanding the above, it would be Digitally Signed By:HARMINDER KAUR W.P.(C) 1298/2023 and connected matters Page 3 of 4 Signing Date:04.02.2023 17:01:16 entitled to exemption for tax on services rendered in conducting examination and is covered by the Notification dated 25.01.2018. [Explanation (aa) added to Entry 66 of the Notification No. 12/2017]. Third, the petitioner challenges the Circular dated 17.06.2021 in as much as it refers to the fee charge for FMGE Screening Test as a fee for accreditation.
5. Issue notice.
6. Learned counsel for the respondent accepts notice and seeks time to file a counter-affidavit.
7. Let the counter-affidavit be filed within a period of four weeks from today.
8. Rejoinder, if any, be filed within a period of one week thereafter.
9. List on 22.03.2023.
VIBHU BAKHRU, J AMIT MAHAJAN, J FEBRUARY 2, 2023 'KDK' Signature Not Verified Digitally Signed By:HARMINDER KAUR W.P.(C) 1298/2023 and connected matters Page 4 of 4 Signing Date:04.02.2023 17:01:16