https://www.taxtmi.com/highlights?id=94742 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. en-us Wed, 03 Dec 2025 08:57:10 +0530 Wed, 03 Dec 2025 08:57:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=94742 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. Highlights GST Wed, 03 Dec 2025 08:57:10 +0530 https://www.taxtmi.com/highlights?id=94742