University of Mumbai SATYAKI LAW ASSOCIATES vs Union Of India and Others — WP/4389/2025

Case under Central Goods and Services Tax Act,2017 Section 226. Disposed: Contested--DISPOSED OFF on 27th April 2026.

Case disposed

CNR: HCBM020306492025

e-Filing Number

24-09-2025

Filing Number

WP/30649/2025

Filing Date

24-Sep-2025

Registration No

WP/4389/2025

Registration Date

13-Nov-2025

Judge

Hon'ble Shri Justice G. S. Kulkarni , Hon'ble Ms Justice Aarti A. Sathe

Coram

Hon'ble Shri Justice G. S. Kulkarni , Hon'ble Ms Justice Aarti A. Sathe

Bench Type

Division

Category

INDIRECT TAXES ( 17 )

Sub-Category

GST Goods and Services Tax ( 100 )

Judicial Branch

Original

Decision Date

27-Apr-2026

Nature of Disposal

Contested--DISPOSED OFF

Last updated 29-May-2026

Acts & Sections

Central Goods and Services Tax Act,2017 Section 226

Petitioner(s)

  1. 1.University of Mumbai SATYAKI LAW ASSOCIATES

Respondent(s)

  1. 1.Union Of India and Others

    Adv. ,GP OS,GP OS 1123

  2. 2.Additional Commissioner of Central Tax

  3. 3.Joint Commissioner of Central Tax

  4. 4.Central Board of Indirect Taxes Customs

  5. 5.Goods and Services Tax Council

  6. 6.State Of Maharashtra

    Adv. GP OS

  7. 7.Joint Commissioner of State Tax

    Adv. GP OS

Case History

  1. Case disposedDisposed

  2. 27-Apr-2026

    Hon'ble Shri Justice G. S. Kulkarni,hon'ble Ms Justice Aarti A. SatheView PDF

    Case Summary: University of Mumbai v. Union of India (WP 4389/2025) Court Decision: The Bombay High Court quashed a GST demand of ₹16.90 crores against University of Mumbai, holding that affiliation fees collected by statutory universities are not subject to GST and do not constitute taxable supplies under the CGST Act. Key Reasoning: The court found that granting affiliation is a statutory and regulatory function integral to education delivery, not a commercial "supply" under Section 7 of the CGST Act. Affiliation fees are statutory levies lacking the contractual quid pro quo required for GST taxation, and subjecting universities to GST would contradict their foundational mandate to provide education. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 23-Apr-2026

    Hon'ble Shri Justice G. S. Kulkarni,hon'ble Ms Justice Aarti A. SatheView PDF

  4. 23-Apr-2026

    At 3.00 P.M.

    Hon'ble Shri Justice G. S. Kulkarni , Hon'ble Ms Justice Aarti A. Sathe

  5. 25-Mar-2026

    Hon'ble Shri Justice G. S. Kulkarni,hon'ble Ms Justice Aarti A. SatheView PDF

  6. 25-Mar-2026

    High On Board -

    Hon'ble Shri Justice G. S. Kulkarni , Hon'ble Ms Justice Aarti A. Sathe

  7. 11-Mar-2026

    Hon'ble Shri Justice G. S. Kulkarni,hon'ble Ms Justice Aarti A. SatheView PDF

  8. 02-Feb-2026

    First hearing

    Initial hearing scheduled

  9. 24-Nov-2025

    Hon'ble Justice Advait M. Sethna,hon'ble Shri Justice M.S. SonakView PDF

  10. 24-Sep-2025

    Case filed

    Registration No. WP/4389/2025

casestatus.in Summary

Case Summary: University of Mumbai v. Union of India (WP 4389/2025) Court Decision: The Bombay High Court quashed a GST demand of ₹16.90 crores against University of Mumbai, holding that affiliation fees collected by statutory universities are not subject to GST and do not constitute taxable supplies under the CGST Act. Key Reasoning: The court found that granting affiliation is a statutory and regulatory function integral to education delivery, not a commercial "supply" under Section 7 of the CGST Act. Affiliation fees are statutory levies lacking the contractual quid pro quo required for GST taxation, and subjecting universities to GST would contradict their foundational mandate to provide education. This case analysis is maintained by casestatus.in based on publicly available court records.

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