https://www.taxtmi.com/caselaws?id=782774 HC, following a co-ordinate Bench decision on an identical issue, held that affiliation fees, PG registration fees, admission fees, convocation fees and similar amounts collected by the petitioner-university from affiliated colleges/students do not constitute "supply" in the course or furtherance of "business" under the CGST/KGST Acts, 2017. Consequently, such receipts are not exigible to GST. The adjudication orders passed under s.73(9) read with Rule 142(5), as well as the underlying show cause notices, were held unsustainable in law and were quashed. The writ petition was accordingly allowed in favour of the assessee-university. en-us Mon, 24 Nov 2025 00:00:00 +0530 Wed, 03 Dec 2025 08:57:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782774 HC, following a co-ordinate Bench decision on an identical issue, held that affiliation fees, PG registration fees, admission fees, convocation fees and similar amounts collected by the petitioner-university from affiliated colleges/students do not constitute "supply" in the course or furtherance of "business" under the CGST/KGST Acts, 2017. Consequently, such receipts are not exigible to GST. The adjudication orders passed under s.73(9) read with Rule 142(5), as well as the underlying show cause notices, were held unsustainable in law and were quashed. The writ petition was accordingly allowed in favour of the assessee-university. Case-Laws GST Mon, 24 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782774