UNIVERSITY OF MUMBAI v. UNION OF INDIA & ORS. – Bombay High Court
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
UNIVERSITY OF MUMBAI
v.
UNION OF INDIA & ORS.
WRIT PETITION No. 4389 of 2025 dated 27.04.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017 & Integrated Goods & Service Tax Act, 2017
Relevant Section : Section 7, 9, 74, 107 & 122 & Section 20
Notification/Circular : Notification No. 12/2017-CT(R) dated 28.06.2017
Decision : In favour of assessee
Demand – Penalty & interest – Affiliation fees by statutory university – Section 74 – Rectification order rejecting revised figures – Petitioner challenged impugned orders, certain circulars and instructions – Petitioner contended affiliation fees not constituting supply under Section 7(1)(a) as statutory function not business and covered under exemption Entry 66 – Petitioner relied on Goa University(2025 ), Rajiv Gandhi University of Health Sciences (2024 ), Rajasthan Technical University wherein held affiliation fees exempt from GST – Held: Petition allowed – Order and rectification order quashed – Affiliation fees not supply under Section 7, no jurisdiction under Section 74 – Rule made absolute in terms of prayer clauses (a) and (b).
Represented By:
Counsel for the Petitioner: V. Raghuraman, Senior Counsel a/w. Raghvendra C.R, Sriraj Menon, Avesh Ganja and Mr. Sandesh Panchal i/b. Satyaki Law Associates
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