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HIGH COURT OF BOMBAY
G. S. Kulkarni, Aarti Sathe, JJ
University of Mumbai – Appellant
Versus
Union of India – Respondent
| Table of Content |
|---|
| 1. gst demand on university affiliation fees challenged. (Para 1 , 2 , 3 , 4 , 5 , 6 , 7 , 8) |
| 2. affiliation fees statutory, not business supply. (Para 9 , 10 , 11 , 12 , 13 , 14) |
| 3. affiliation constitutes taxable supply per respondents. (Para 15 , 16) |
| 4. university act affiliation non-commercial statutory duty. (Para 17 , 18 , 19 , 20) |
| 5. sections 7,9 exclude statutory functions from supply. (Para 21 , 22 , 23 , 24 , 25 , 26 , 27) |
| 6. precedents hold no gst on affiliation fees. (Para 28 , 29 , 30) |
| 7. exemptions apply; circulars cannot override law. (Para 31 , 32 , 33 , 34) |
| 8. orders quashed; petition succeeds. (Para 35 , 36) |
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
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