Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
HC allowed the writ petition challenging adjudication orders passed under s.73(9) of the CGST/KGST Acts read with Rule 142(5) of the CGST/KGST Rules concerning GST liability on affiliation-related fees. Relying on a prior co-ordinate Bench decision, the HC held that affiliation fees, postgraduate registration fees, admission fees, convocation fees and other sums collected by the petitioner-university from affiliated colleges/students do not constitute "supply" in the course or furtherance of "business" and are not exigible to GST. Consequently, the impugned show cause notices and adjudication orders were quashed, and the petition was allowed in favour of the assessee-university.
HC allowed the writ petition challenging adjudication orders passed under s.73(9) of the CGST/KGST Acts read with Rule 142(5) of the CGST/KGST Rules concerning GST liability on affiliation-related fees. Relying on a prior co-ordinate Bench decision, the HC held that affiliation fees, postgraduate registration fees, admission fees, convocation fees and other sums collected by the petitioner-university from affiliated colleges/students do not constitute "supply" in the course or furtherance of "business" and are not exigible to GST. Consequently, the impugned show cause notices and adjudication orders were quashed, and the petition was allowed in favour of the assessee-university.
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