University of Mumbai Vs Union of India & Ors. (Bombay High Court)
Date: April 26, 2026
Subject Matter
Statutory University Affiliation Fees Not Liable for GST as Not a Supply of Service
Summary
The High Court allowed the petition, setting aside the GST demand and penalty confirmed against a statutory University. The Court held that affiliation fees collected by the University in discharge of its statutory functions do not constitute a 'supp…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 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 a…