Manonmaniam Sundaranar University Vs Union of India (Madras High Court)
Date: June 9, 2024
Subject Matter
University Statutory Functions and Fee Collection Subject to GST as per Precedents
Summary
The Madras High Court has dismissed a writ petition seeking a declaration that statutory functions and collected fees by the petitioner university are not taxable under the Central Goods and Services Tax Act, 2017. The Court reiterated that the issue…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This Writ Petition has been filed for issuance of a Writ of Declaration to declare that the statutory functions performed by the Petitioner University and collection of fee or other consideration for performance of such statutory functions in furtherance of the provisions of the Manonmaniam Sundaranar University Act, 1990 and the Statutes made t…