Affiliation fees by statutory universities are statutory/regulatory functions, not 'supply of service' in course/furtherance of business under CGST Act Section 7, hence not taxable under Section 9; exempt even if service.

Judgment (Per G. S. Kulkarni, J.) :-

1. Rule, made returnable forthwith. Respondents waive service. By consent of the parties, heard finally.

2. This petition under Article 226 of the Constitution of India challenges the order-in-original dated 27 January, 2025 along with Summary Order dated 28 January, 2025 issued by respondent no. 2 whereby a Goods and Services Tax (GST) demand amounting to Rs.16,90,05,337/- has been confirmed against the petitioner under the provisions of Section 74(1) of the Central Goods & Services Tax (CGST) Act, 2017 read with the corresponding provisions of the Maharashtra Goods and Services Tax Act, 2017, and Section 20 of the Integrated Goods and Services Tax (IGST) Act, 2017. Also the penalty equivalent to the said amount under the provisions of Section 74(1) read with Section 122 of the CGST Act has been confirmed against the petitioner by the impugned order. The petitioner has also prayed for other reliefs, which are in relation to setting aside of the rectification order dated 23 June, 2025, as also has prayed for quashing of Circular No. 151/07/2021-GST dated 17 June, 2021 issued by Central Board and Indirect Taxes as also instructions dated 5 October, 2018/22 June, 2020 issued by respondent no. 3. The substantive prayers are prayer clauses (a) to (g) of the petition, which are required to be noted, which read thus:

“a) That this Court be pleased to issue writ of certiorari or any other appropriate writ, order or direction to quash the impugned order in original bearinig No. 154/ADC/MUMSOUTH/VS/2024-25 dated 27.01.2025, along with the summary order dated 28.01.2025 issued by respondent no. 2, enclosed as “Exhibit-A and A1”.

b) That this Court be pleased to issue writ of certiorari or any other appropriate writ, order or direction quash the Rectification Order bearing No. 01/JC/MUMBAI SOUTH/UM/RECTIFY/2025-26 dated 23.06,2025 issued by respondent no. 3, copy of the rectification order dated 23.06.2025 is enclosed as “Exhibit -B”.

c) That this Court be pleased to issue writ of certiorari or any other appropriate writ, order or direction to quash the impugned Circular No. 151/07/2021-GST dated 17/06/2021 issued by Central Board and Indirect Taxes – Respondent no. 4, enclosed as “Exhibit-C”.

d) That this Court be pleased to issue writ of certiorari or any other appropriate writ, order or direction to quash the impugned Circular No. 234/28/2024-GT dated 11.10.2024 issued by Central Board and Indirect Taxes- respondent no. 4, enclosed as “Exhibit-D”.

e) That this Court be pleased to issue writ of certiorari or any other appropriate writ, order or direction to quash Para 5.54 and Para 5.55 of Minutes of 54^th GST Council Meeting dated 09.09.2024 by respondent no. 5, Copy of the para 5.54 and 5.55 of 54^th GST Council Meeting dated 09.09.2024 enclosed as “Exhibit-E”.

f) That this Court be pleased to issue writ of certiorari or any other appropriate writ, order or direction to quash Instruction bearing D.O.F. No. CBEC/20/43/01/2017-GST dated 05.10.2018 issued by respondent no. 3, enclosed as “Exhibit-F”.

g) That this Court be pleased to issue writ of certiorari or any other appropriate writ, order or direction to quash Instruction vide letter bearing D.O.F. No. CBEC-20/10/07/2019-GST dated 22.6.2020 issued by respondent no. 3, enclosed as “Exhibit-F1”.

3. The relevant facts are required