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GOA UNIVERSITY, THROUGH ITS REGISTRAR, MR. VISHNU SAKHARAM NADKARNI vs. JOINT COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX & OTHERS
(Bombay High Court)

Hon'ble Judges:

M. S. KARNIK
NIVEDITA P. MEHTA
Pet. Counsel
Raghuraman
Gauravvardhan Nadkarni
Jay Mathew
Res. Counsel
Asha Desai

Petitioner / Applicant

GOA UNIVERSITY, THROUGH ITS REGISTRAR, MR. VISHNU SAKHARAM NADKARNI
Respondent JOINT COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX & OTHERS
Court Bombay High Court
State

Maharashtra

Date Apr 15, 2025
Order No.

WRIT PETITION NO. 723/2024

Citation

2025(4) TAXREPLY 12961
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ORDER

JUDGMENT: (PER M. S. KARNIK, J.) 1. This petition by the Goa University under Article 226 of the Constitution of India challenges a show cause notice dated 05.08.2024 issued by respondent no. 1 – Joint Commissioner of Central Goods and Service Tax (CGST), Goa Commissionerate, proposing to demand GST on the educational activities of the petitioner University. During the pendency of the petition and after the matter was heard, the respondent no. 1 heard the show cause notice and passed order in original under Section 74 of the GST Act dated 28.01.2025 which is also impugned pursuant to an amendment to this petition. The petitioner is also challenging the validity and legality of the Circular dated 17.02.2021 and paragraph 2 of the Circular dated 11.10.2021, both circulars issued by the respondent no. 2 – Central Board of Indirect Taxes and Customs. The petitioner is also challenging the legality of paragraph 6 (ii) of the Press Note dated 09.09.2024 issued to summa....

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