2026 (9) TMI 1085

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.... [2026] 189 taxmann.com 750 (Rajasthan)<br>RAJASTHAN HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 17-8-2026<br>D. B. Civil Writ Petition No. 15963/2025 - -<br>GST<br>HON&#39;BLE DR. JUSTICE PUSHPENDRA SINGH BHATI AND HON&#39;BLE MR. JUSTICE PRAVEER BHATNAGAR For the Petitioner(s) : Mr Himanshu Bumb For the Respondent(s) : Mr. Harshvardhan Singh for Mr. Mahaveer Bishnoi, AAG ....

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....f Notification No. 12/2017-CT (Rate). Levy and collection of GST on affiliation fees is illegal and unsustainable. 44. Before we part, though we have already opined as above, but it bears reiteration, notwithstanding the views already recorded, that under the Affiliation Bye-laws of the Central Board of Secondary Education, "affiliation" is expressly understood as an institutional arrange....

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.... way of conduct of examinations to students. 45. Thus, in this backdrop, any attempt to deny universities similar treatment at par with Central and State Educational Boards is manifestly arbitrary and ex facie discriminatory, particularly when universities equally discharge the function of conducting examinations for students of affiliated colleges as an integral step towards conferment o....

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....filiation fee already paid by the petitioner shall be refunded within four months, failing which the same shall also attract interest @ 7% per annum from the date of payment till refund." 2. Learned counsel for the respondents, in response to the query raised by this Court vide order dated 17.04.2026, fairly submits that the judgment rendered in Rajasthan Technical University (supra) specifical....