National Board of Examination In Medical Sciences Vs Union of India & Ors
Date: April 16, 2024
Subject Matter
Services for screening tests and accreditation of medical institutions are not exempt
Summary
The principal controversy in this case involved determining whether the services provided by the petitioner, which included conducting entrance examinations for medical institutions (NEET), screening tests, and accreditation of medical institutions,…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present writ petition impugning various rejection orders (four in number) passed by respondent nos. 5 and 6 rejecting the petitioner’s claim for refund of the Goods and Services Tax (GST) in respect of the part of the Financial Year 2020­21 – April, 2020 to August, 2020. The petitioner claims that i…