2026 (7) TMI 1257

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....26] 188 taxmann.com 484 (Rajasthan)<br>RAJASTHAN HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 10-7-2026<br>D. B. Civil Writ Petition No. 7287/2026 - -<br>GST<br>HON&#39;BLE MR. JUSTICE MUNNURI LAXMAN HON&#39;BLE MR. JUSTICE ANUROOP SINGHI For the Appellant : Mr. Gopi Ram Goyal For the Respondent(s) : Mr. Harshvardhan for Mr. Mahaveer Bishnoi, AAG Mr. Rajvendra Saraswat with Mr.....

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....n Technical University Versus Union of India & Ors., wherein it has been held that GST cannot be imposed upon the affiliation fee. The operative portion of the order reads as under: "43. As an upshot of the what is reasoned and discussed in the preceding part, it is held that grant of affiliation by a University is a statutory and regulatory function and does not constitute a supply of se....

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.... pari materia with those governing affiliation of colleges with a university. These conditions include adherence to the prescribed curriculum, maintenance of academic and infrastructural standards, and presentation of students for evaluation by the examining body. 44.1. Pertinently, by Revenue Notification No. 14/2018 dated26.07.2018, a clarification was introduced in the parent Notificat....

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....ntry 66(b)(iv). RELIEF 47. D.B. CWP No.9556/2024 and all other writ petitions as per Appendix &#39;A&#39; are allowed. Proposed levy and demand of GST on affiliation fee is held to be unsustainable in law. Impugned show cause notice dated 26.12.2023 issued by Office of Commissioner, Central Excise & CGST Commissionerate is quashed. It is also directed that subject to the verifica....