Samrat Ashok Private Iti And Ors. vs. Directorate General Of Training

Held

The Court noted the submission by the learned counsel for the petitioners that their grievance stood redressed in view of the stand taken by the respondent in its counter affidavit. Specifically, the respondent had reduced the examination fee to Rs. 376 per trainee per year and clarified that no GST was to be levied on this examination fee. Consequently, the Court found that nothing further survived for adjudication in the present petition. The petition was accordingly disposed of as having been rendered infructuous. The Court did not explicitly decide on the legality of the original fee or the GST levy, as the matter was resolved by the respondent's subsequent actions.

Facts

The petitioners, Samrat Ashok Private ITI and Ors., filed a writ petition before the Delhi High Court challenging an action by the Directorate General of Training. The core of the dispute revolved around the examination fee charged per trainee per year and the applicability of GST on this fee. The petitioners contended that the fee was excessive and that GST should not be levied. The respondent, Directorate General of Training, filed a counter affidavit indicating a reduction in the examination fee and clarifying that no GST would be levied on it. This development addressed the petitioners' grievance.

Key Issues

1. Whether the examination fee charged by the Directorate General of Training was excessive, and if so, what would be the appropriate fee? (Mixed question of fact and law) 2. Whether Goods and Services Tax (GST) is leviable on the examination fee charged by the Directorate General of Training? (Question of law) The petitioners argued that the examination fee was exorbitant and that GST should not be applied to it. They relied on the principle that statutory authorities should not levy taxes or fees beyond their statutory powers. The respondent, Directorate General of Training, in its counter affidavit, stated that the examination fee had been reduced to Rs. 376 per trainee per year and clarified that no GST would be levied on this fee. No specific statutory provisions or precedents were explicitly mentioned in the provided text for either side's arguments, beyond the general implication of statutory powers.