Goa University Vs Joint Commissioner, Central Tax
- Court:
- High Court
- Bench:
- Bombay
- Date:
- April 14, 2025
- Type:
- Writ Petition
- Members:
- M. S. KARNIK & NIVEDITA P. MEHTA
Subject
Affiliation fees are statutory fees collected in discharge of the University’s public functions and are not commercial transactions attracting GST
Summary
The case involves a petition by Goa University challenging a show cause notice issued by the Joint Commissioner of CGST demanding GST on the University’s educational activities, particularly on affiliation fees collected from colleges. The University…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT This petition by the Goa University under Article 226 of the Constitution of India challenges a show cause notice dated 05.08.2024 issued by respondent no.1 – Joint Commissioner of Central Goods and Service Tax (CGST), Goa Commissionerate, proposing to demand GST on the educational activities of the petitioner University. During the pendency of…