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.
CNR: HCBM020306492025
e-Filing Number
24-09-2025
Filing Number
WP/30649/2025
Filing Date
24-09-2025
Registration No
WP/4389/2025
Registration Date
13-11-2025
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
27th April 2026
Nature of Disposal
Contested--DISPOSED OFF
Acts & Sections
Petitioner(s)
University of Mumbai SATYAKI LAW ASSOCIATES
Respondent(s)
Union Of India and Others
Adv. ,GP OS,GP OS 1123
Additional Commissioner of Central Tax
Joint Commissioner of Central Tax
Central Board of Indirect Taxes Customs
Goods and Services Tax Council
State Of Maharashtra
Adv. GP OS
Joint Commissioner of State Tax
Adv. GP OS
Hearing History
Judge: HON'BLE SHRI JUSTICE G. S. KULKARNI , HON'BLE MS JUSTICE AARTI A. SATHE
AT 3.00 P.M.
HIGH ON BOARD -
FOR FURTHER CONSIDERATION
| Date | Purpose |
|---|---|
| 23-04-2026 | AT 3.00 P.M. |
| 25-03-2026 | HIGH ON BOARD - |
| 02-02-2026 | FOR FURTHER CONSIDERATION |
Orders
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.
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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