Rajagiri Dawood Batch Educational And Charitable vs. The Bharathidasan University

WP(MD)/19149/2019HC MadrasGSTCNR HCMD01078669201904 September 2019Bench: HONOURABLE MR JUSTICE M. SUNDAR2 pages
AI SummaryWithdrawn

Facts

The petitioner, Rajagiri Dawood Batch Educational and Charitable Trust, filed a writ petition challenging the fixation of affiliation fees by Bharathidasan University (Respondent No. 1). The petitioner specifically challenged the demand of Goods and Services Tax (GST) on affiliation fees for college approval and academic course approval, as per a senate resolution dated March 18, 2019, and a subsequent letter dated March 29, 2019. The petitioner argued that the University, acting under Section 25(16) of the Bharathidasan University Act, could not prescribe affiliation fees outside the purview of the UGC Act and its regulations. The petitioner sought to quash these demands and sought a refund of excess fees collected for the academic years 2017-18, 2018-19, and thereafter.

Held

The writ petition was dismissed as withdrawn. The Court granted the petitioner's request to withdraw the petition while preserving their rights to assail the levy and enhancement of affiliation fees. The operative direction was to dismiss the writ petition as withdrawn, with the specific condition that the petitioner's rights to challenge the affiliation fees, including the levy of GST thereon, are preserved. No costs were awarded, and connected miscellaneous petitions were closed. The Court did not decide on the merits of the petitioner's challenge to the GST levy or the University's authority to fix such fees.

Key Issues

1. Whether the Bharathidasan University, acting under Section 25(16) of the Bharathidasan University Act, can prescribe affiliation fees that are outside the scope of the UGC Act and its regulations, specifically concerning the levy of GST on such fees? (Question of law) Petitioner's Contention: The petitioner argued that the University's power to fix affiliation fees is circumscribed by the UGC Act and its regulations. Therefore, any fee fixation, including the demand for GST, that deviates from or is not authorized by the UGC framework is illegal. The petitioner sought to quash the University's resolutions and demand notices and sought a refund of excess fees paid. Revenue/State's Contention: The judgment records no specific arguments presented by the respondents (Bharathidasan University and UGC).

Sections Cited

Section 25(16)

AI-generated summary — verify with the full judgment below

1 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 04.09.2019 CORAM: THE HONOURABLE DR.JUSTICE M.SUNDAR W.P.(MD)No.19149 of 2019 and W.M.P.(MD)No.15508 and 15510 of 2019 Rajagiri Dawood Batch Educational and Charitable Trust represented by its Managing Trustee, Secretary and Correspondent, Dr.Dawood Batch, Dawood Batcha Educational and Charitable Trust, No.6, 40 Feet Scheme Road, Kamder Nagar, Mahalingapuram, Chennai – 600 034. ... Petitioner /Vs./ 1.The Bharathidasan University, represented by its Registrar, Palakalaiperur, Tiruchirappalli – 620 024. 2.The University Grant Commission, represented by its Secretary, Bhadur Shah Zafar Marg, New Delhi – 110 002. ... Respondents 1&2 PRAYER:- Writ Petition - filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Certiorarified Mandamus, calling for all the records pertaining to the fixation of the affiliation (both Temporary and Permanent) fees by the respondent No.1 through its senate proceedings only including the resolutions of senate resolution No.2019.26 dated 18.03.2019 for the Demand of GST on affiliation fees from affiliate colleges (both for approval of colleges a

The judgment continues below.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.