Care College of Nursing and others vs Kaloji Narayana Rao University of Health Sciences, Rep by its Registrar, and others

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2025 Supreme(Online)(Tel) 15616

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
P. SAM KOSHY, LAXMI NARAYANA ALISHETTY, JJ
Care College of Nursing and others – Appellant
Versus
Kaloji Narayana Rao University of Health Sciences, Rep by its Registrar, and others – Respondent

Advocates:
For the Appellants/Petitioners: Mr.Gaddam Srinivas
For the Respondents:None for 1st respondent-University, Mr. Dominic Fernandes, learned Senior Standing Counsel for respondent Nos.2 and 3, Mr.V. Rajeshwar Rao, learned Government Pleader for Commercial Tax Department, for respondent Nos.4 and 5

Table of Content
1. educational institutions challenge gst fees. (Para 2 , 3 , 4 , 5)
2. understanding of gst law and exemptions. (Para 7 , 10 , 11 , 12)
3. court affirms taxable nature of fees without specific exemptions. (Para 22 , 23 , 30)

COMMON ORDER :

Since the grounds of challenge and the petitioners and respondents, all being the same, we proceed to decide the batch of writ petitions by this common order.

2. This batch of writ petitions are filed by the educational institutions assailing the demand notice raised by the 1^st respondent-University so far as payment of G.S.T. on the affiliation fee and inspection fee together with arrears from July, 2017 onwards.

3. For proper appreciation of facts, it would be more relevant to take note of the contents of the demand notice issued by the 1^st respondent to each of the petitioners in all the writ petitions, which is extracted as under :

“With reference to the subject cited and vide references cited, the University has been directed by GST authorities to collect and deposit the GST dues from July, 2017 onwards on affiliation and inspection fees paid by private institutions affiliated to K.N.R.U.H.S. In this regard, you are hereby directed

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2025 Supreme(Online)(Tel) 15616

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABADP. SAM KOSHY, LAXMI NARAYANA ALISHETTY, JJCare College of Nursing and others – AppellantVersusKaloji Narayana Rao University of Health Sciences, Rep by its Registrar, and others – Respondent

Cases Referred (1)

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
P. SAM KOSHY, LAXMI NARAYANA ALISHETTY, JJ
Care College of Nursing and others – Appellant
Versus
Kaloji Narayana Rao University of Health Sciences, Rep by its Registrar, and others – Respondent