Taxability of university statutory functions and fees affirmed as taxable supply, leading to dismissal of the challenge.

Statutory functions performed by a university and fees collected for performing those functions constitute a taxable supply of services under the CGST framework; the petitioner produced no material to distinguish prior High Court decisions which answered the question against the petitioner, and therefore binding precedent governed the outcome, resulting in dismissal of the petition and leaving authorities free to proceed in accordance with law. The decision was rendered by the Madras HC and rests on adherence to existing rulings rather than fresh factual or legal distinction.

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Issues: Whether the statutory functions performed by the University and the collection of fees for performance of such statutory functions constitute a taxable supply of service under the Central Goods and Service Taxs Act, 2017.

Analysis: The petitioner sought a declaration that statutory functions and fees collected therefor are not taxable; however, no material was produced to distinguish earlier decisions of this Court addressing the same question and answering it against the petitioner. In the absence of distinguishing material, the earlier decisions govern the outcome on the issue.

Conclusion: The issue is resolved against the petitioner; the writ petition is dismissed and the authorities are left free to proceed in accordance with law.

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