Dismissed

Sri Satyalaxmi College of Nursing v. Kaloji Narayana Rao University of Health Sciences

Telangana HC17 Oct 2023WP/26661/2023

Case brief

AI extract

What is this about?

A batch of writ petitions by nursing colleges challenged the university's demand for GST on affiliation and inspection fees. The High Court held that these fees were not exempt under Notification No. 12 of 2017, which only exempts services to students, faculty, and staff. The court disagreed with the Karnataka High Court's contrary view, finding it based on the repealed Finance Act. The petitions

What the court decided

AI extract

Sri Satyalaxmi College of Nursing Vs Kaloji Narayana… — GST and Indirect Tax | Telangana HC (2023)

¶1

[³³⁸⁶ I

¶2

HIGH COURT FOR THE^{STATEOF TELANGANA} A1 HYDERABAD (Special Original Jurisdiction)

¶3

TUESDAY, ]IIE SEVENTEENTH^{DAY OF OCTOEER} TWO TIlOUSAND AND^TWENTYTHREE

¶4

PRESENT

¶5

THE HON'BLE SRI JUSTICE^{P. SAM KOSHY} AND

¶6

THE HON'BLE^SRI JUSTICE^{LAXMI NARAYANA ALISHETTY}

¶7

Writ Petition Nos.34617^{ol 2022} 2656s 26654^26656266s8 26659 26661 26663. 26688. 26766 26776 26779^2679026793 27316 27314 27321 27326 27341 27377 27405^2742027429 27456 27458 27460²⁷⁴⁶¹ 27462 27463 27465²⁷⁴⁶⁷ 27468 27469^{27472and 27475 of 2023}

¶8

WP NO: 34617^{OF 2022}

¶9

Between

¶10

Care College of^{Nursing, Door No.1-8-495122lo 25, StG7,Prakash Nagar'} e"g..p"i-secunderabld^{- 500003,Rep by its CorrespondentD Sambi} Reddy.

¶11

Reddy.

¶12

Z. ft fiiutni Paramedical^{Academy Collegeof Nursing, LIC} -Office--Road -' Ahidruchafrm, Bhadradri Kothagudem District, Telanga-na - State-5071 11, nep- Oy its Secretary and^{Conespondent Dr.SriramLaxmi Kantha Rao'}

¶13

a. Cutlpati Prasad^{C6llege of Nursing, 9-1-194,Station Road, Khammam,} Rep.Uy its Correspondent^{Pulipati Prasad.}

¶14

+. Cn5nciana College of^{Nursing, Suryapetvillage and District, Rep'byits} Correspondent G.Venkat^Narayana.

¶15

s. Snirin'ana,^{Collegeof Nursin{,H.No.9-9-287,RamNagar, Karimnagar, Rep'} hv ils -satvalaxini Corresoondent Veeramalla Ramana^Rao.

¶16

o. S?i Cotteqe of Nursing,^{H.No.19-572/1} ,^{RoadNo.3,Sri. Balaji} -' r.ruqar, 'Mansoorabad, L.B Nagar, Ranga Reddy District, Rep by its Correspondent^B.VemaReddY.

¶17

Gpttfi Cotleq6^{of Nursing,'Nalgonda District,Rep.by its Conespondenl} K.Mallaiah.Cottege of Nursing, Vanasthalipuram, Hyderabad,

¶18

g, Apei K.Mallaiah.Cottege of Nursing, Vanasthalipuram, Hyderabad,^Rep by^its Conespondent A.Chenna^ReddY.

¶19

s. ihirrmLia^{College of Nursing, tiardhipu(V), Dishpalli(M)' Nizamabad, Rep'by} ils Correspondent Dr. S Pararneshwar^Reddy. . - .

¶20

1O. Poineer College of^{Nursing, Prashanth Nagar,Kukatpally, Hyderabad' Rep'by} its Correspondent A.Musla Reddy.

¶21

...pETl,oNERS

¶22

AND

¶23

1 Kaloji Narayana^{Rao Universily of Health Sciences,Rep'byits Regislrar'} WarangaF506002.

¶24

2 i'n" C.lrtral Aoard^{of lndirectTaxes and Customs, at Ngrth Block, NewDelhF} 1 10001 .

¶25

The Additron:rl []rroctor^{C,ctrcrltl. DrrcctorateGeneral of GST lntelligence'} Hyderabad Zonll Urrill^{1l 2?214L:rne opp. to HDFCBank, Begumpet'} Hyderabad-50001,.;

¶26

Cornmissroncr cl Corrr^tcr,;rti axcs.^{(lovcrnmentof Telangana, Commercial} Taxes Bltavan. flirnrl).lllv.^{fl yd t-'ra 5;;erl.}

¶27

Deputy Corrntis:,rcnt:r^(:,I )^{7 EcorronrrclntelligenceUnit, Office of the} Commissroner i..l Cor:r^{nr r:ti:t:; I Taxcs. Nampally, Hyderabad,}

¶28

(ResponcJent Nos^.1 & 5 ;rri:^rnrplcatled as^per Court^order daed^04.1O.2O23in l.A-No 2 of 2O2? n \rv/ P No^{.J'1ijlI ol} 2022)

¶29

...RESpoNDENrs Petition under Artrclo 226 of^{thr: Constitution} of^{lndia prayingthat in lhe} circumstances stated^rn thc aflrdavit^{filed therewith,the High Court maybe} pleased to issue an appropflatc writ, order or direction more^particularly oneⁱⁿ the nature of Writ of Manclarrus declaring^{lhe impugned demand noticedated} 26.02.2022 in Lr No.1249/AC5/KNRUHS/2022 and the reminder Lr.No.SpUAC6/Acad/KNRUI-l^S 12022. daled 24.08.2022 issued by Respondent No.1 as illegal, arbrtrary and^vrolalive of Article 14,19(1Xg) and 21 of^the Constitution of lndia and seI asrdc lhe^same

¶30

lA NO: 1 OF 2022

¶31

Petition under Section 151 CPC praying that in the circumslances stated in the affidavit filec, in support o[ the^petition, the High Court may be pleased to stay all further^{proceedings pursuant} to the impugned demand notice dated 26.02.2022 in Lr No.1249IAC5/KNRUHS/2O22 and the reminder Lr.No.Spl/ AC6/Acad/KNRUHSl2022. dated 24.08.2022 issued by Respondent No.1, pending disposal of this writ petrlron

¶32

Counsel for the Petitioners: SRI GADDAM SRINIVAS

¶33

Counsel for Respondent No. 1: SRI A. PRABHAKAR RAO,

¶34

SC FOR KALOJI NARAYANA UNIVERSITY OF HEALTH SCIENCES

¶35

Gounsel for Respondent Nos. 2 & 3: SRI DOMINIC FERNANDEZ,

¶36

SR. SC FOR COMMERCIAL TAXES

¶37

Counsel for Respondent Nos.4 & 5: SRI V. RAJESHWAR RAO,

¶38

GP FOR COMMERCIAL TAXES

¶39

WP NO: 26565 OF 2023

¶40

Between:

¶41

Maruthi Paramedical Academy College of Nursing, Rep.by it's Secretary & Correspondent Dr.Sriram Laxmi Kantha Rao, S/o. Sri Ram RamachandraRao, age 80 years, LIC Office Road, Bhadrachalam, Bhadradri Kothagudem District (erstwhile Khammam district), Telangana State-5071 1'1. ,..pETtTtoNER

¶42

AND' "i.

¶43

Xrtoii Narayana^{Rao Universilyof Heallh Sciences,Rep by rls Registrar'} Warangal-506002.

¶44

2 Tne-ce"ntrat Board^{of lndirect Taxes and customs. at North Block,NewDelhi-} 110001.

¶45

3.TheAdditionalDireclorGencral,DirectorateGeneralo[GSTlntelligence, l-tyderabad Zonal^{Unitl-1 .1-222t4,Lane opp lo HUFCBank' Begumpet'} Hyderabad-500016.

¶46

..RE.'.NDENTS

¶47

Petition under Allicle 226^{of the constitulion of lndia praying thal in the} circumstances stated^{in the affidavit filed therewith, the Highcourt may be} pleased to issue a writ, order^{or dlreclion, moreparticularly one in the natureof} Writ of Mandamus^{declaringthe demand nolice dated 1a'08'2023in} Lr.M-04/KNRUHS/^{Affiliations and the reminderLr.No.05/KNRUHS/Aftiliations} datedl3.0g.2023issuedbyRespondentNo.lasi|legal,arbitraryandViolativeof Article 14,19(1 )(g) and^{21 of the Constitutionof lndia and set asidethe same}

¶48

IANO: 1 OF 2023

¶49

Petition under Section^{'l 51 CPC-prayingthat ln the circumstances stated} in the affidavit filed^{in support of the petition,the High Court may be pleased to} stayallfurtherproceedingspursuanttolhedemandnoticedatedlB.0S.2o23in Lr.No.04/KNRUHS/Affiliations^{and the reminder Lr.No.05/KNRUHS/Affiliations} dated¹ 3.09.2023^{issued by RespondentNo' 1 ,pendingdisposal of this writ} petition

¶50

Counsel for the^{Petitioner:SRI GADDAM SRINIVAS}

¶51

Counsel for Respondent^{No' 1: SRI A' PRABHAKAR RAO'} SC FOR KALOJI^{NARAYANAUNIVERSITYOF HEALTHSCIENCES}

¶52

Counsel for Respondent^{Nos-2 & 3: SRI DOMINIC FERNANDEZ'} SR. SC FOR^{COMMERCIALTAXES}

¶53

WP NO:26 6540F²⁰²³

¶54

Between:

¶55

Aoex Colleqe of Nursing,^{Rep. by its Correspondent} -^{Sri. A ChennaReddy'} ij[.'iR;;iR-"day,^{Age 55'vears,RTo.Vanasthalipuram,Hvderabad.perrrroruen}

¶56

AND

¶57

Kaloji Narayana^{Rao University of Health Sciences, Rep- by its Regiskar'} WaranoaF506002.

¶58

ffiafi;"li;;ri of lndirect Taxes^{andCustoms,at NorthBlock'New Delhi-} 110001.

¶59

The Additional Direclor Ge;rctrl. Llrrccloralc Gcncral of GST lntellgcnce, Hyderabad Zonal Unitl-1 12'2')l,i l.;\rc opp lo HDFC Bank, [3egumpet, Hyderabad-50001 6.

¶60

, RESPONDENTS Petition under Anicle 226 1rl llr{r Conslrtutron of lndra pr;tying that in the circumstances stated in the affrilavrr irlc(.1 thero,vrlh, the High Court may be pleased 10 issue a wnt, ordcr cr drrr:ctrorr rnore padrculzrriy one in the nature of Writ of Mandamus declarrnq thr: ricnlrnd notrce datcd 1810812023 in Lr-No.04/KNRUHS/Affiliations an(l tlrri rcrrrrn(icr Lr No,05iKNRUHS/ Affiliations, dated 131OQ12023 issued by Respondor)t No 1 as rtleqal, arbitrary and violative of Article 14,19(1)(g) and 21 of the Constrlutron of India and set aside the same

¶61

lA NO: 1 OF 2023

¶62

Petition under Section 151 CPC prayrng thal rn the circumstances staled in the affidavit filed in support of the petition. rhe High Court may be pleased to stay all further proceedings pursuant to thc demand nolice dated 1gt0gl2O23 in Lr.No.04/KNRUHS/Affiliations and the reminder Lr.No 05/KNRUHS/Affiliations dated 13l1gl2o23 issued by Respondent No 1, pending disposal of the Writ Petition

¶63

Counsel for the Petitioner: SRI GADDAM SRINIVAS

¶64

Counsel for Respondent No. 1: SRI A_ PRABHAKAR RAO,

¶65

SC FOR KALOJI NARAYANA UNIVERSIry OF HEALTH SCIENCES

¶66

Counsel for Respondent Nos.2 & 3: SRt DOMINIC FERNANDEZ,

¶67

SR. SC FOR COMMERCIAL TAXES

¶68

WP NO: 26656 OF 2023

¶69

Between:

¶70

Pulipati Prasad college of Nursing.Rep.by jts correspondent puripati prasad, S/o. Narsimha Rao, Age 56 years,-R/o. 0- 1 --1 94, Statio; noaO, mtr*;;.;

¶71

AND

¶72

Kaloji Naray-an-a,Rao University ol Heatth Sciences, Rep.by its Registrar, WarangaF506002.

¶73

The Central Board of lndlrect Taxes and Customs, at North Block, New Delhi110001.

¶74

1 The Additional Director General, Directorate General of GST lnlelligence, Hyderabad Zonal Unitl-11-222t4, Lane opp. to HDFC Bank. aeguipei,^' Hyderabad-500016.

¶75

.,.RESPONDENTS

¶76

Pelition under Nlicle 226 of lhe Constitution of lndia praying that in the

¶77

circumstances stated in the artidavit Iired therewith, the High court may be

¶78

pleased to issue a writ, order or drreclion,^{more particularly one in lhe neturc ol} Writ oI MandaDrus declaring the^{demand notice daled 18 0B 20;13rrr} Lr.No 04IKNRUHS/Af filiations^{and lhe reminderLr.No.o5/KNRUHS/Alirirrrtions.} dated 13 Og.2023 issued by^{Respondent No.1as illegal, arbitrary and vrolalrvc(),} Article 14,19( 1Xg) and 21^of the Constitution^{of lndia and set aside [hesanre}

¶79

lA NO: 1 OF 2023

¶80

Petilron under Section 151^{CPC praying that in the circumstances st.ltectrn} the affidavit filed^rn support^{of the pelition, the High court may be pleasedto stay} all furlher^{proceedings pursuantto the demand notice dated18.08.2023in} Lr_No.04/KNRUHS/Affiliations^{and the reminderLr.No.0SiKNRUHS/Aftiliations} dated 13.09-2023 issued^{by RespondentNo.1, pendingdisposal of thrs writ} petition

¶81

Counsel for the Petitioner:^{SRI GADDAM SRINIVAS}

¶82

counsel for Respondent^{No. 1: SRI A. PRABHAKAR RAO,} SC FOR KALOJI NARAYANA^{UNIVERSITYOF HEALTHSCIENCES}

¶83

Counsel for Respondent^{Nos.2& 3: SRI DOMINICFERNANDEZ'} SR. SC FOR COMMERCIAL^TAXES

¶84

WP NO: 26658 OF 2023

¶85

Between

¶86

Shivananda College of^{Nursing, Rep. by} -^{itsCorrespondent} SriVeeramallaRamaiaRao,^{S/o.V.DChbkkaRao'Age 44 years, H.No 9-9-287,} Ram Nagar, Karimnagar.district,^Telangana-

¶87

...pETtTtoNER

¶88

AND

¶89

Kaloji Narayana Rao^{Universityof Health Sciences,Rep-byits Regiskar,} Warangal-506002.

¶90

The Ceitral Board of lndirect^{Taxes and Customsat North Block,New Delhi-} 1 10001 .

¶91

The Additional Director^{General,,DirectorateGeneralof GST lntelligence,} Hyderabad Zonal Untll-11-2221^{4, Laneopp. to HDFC Bank, Begumpet,} Hyderabad-50oo16'

¶92

.-.RESpoNDENrs

¶93

Petition under Anicle 226 of the Constitution^{of lndia praying that in the} circumstances stated in the affidavit^{filed therewith, the High Court may be} pleased to issue a writ, order or direction, more^{particularlyone in the natureof} Writ of l/andamus declaring the demand^{noticedated 18.08.2023in Lr.No -O4 /} KNRUHS /Affiliatiom and the reminder^{LT.No.OSiKNRUHS/Affiliations. dated}

¶94

(

¶95

13 09 2023 issucd by Respondent No.1 as rllegal, arbitrary and violalrve of Arlrcle 1a.19(1)(g)and 21 of the Constitution of India and set aside llre same

¶96

lA NO: 1 OF 2023

¶97

Petition under Section 15.1 CPC praying lhat in the circurrstanccs slatcd in the a,fud;rvit irled in support of lhe petition, the High Court may be pleas(ld to stay all furthcr proceedrngs pursuant lo the demand notice d.rted 1B OB 2023 n Lr.No 04/KN RUHS/Affiliations and the reminder Lr. No.05/KN RUHS/Af f itiatrons dated 1 3.09.2023 issued by Respondent No.1 , pendinq drsposal of this writ petition

¶98

Counsel for the Petitioner: SRI GADDAM SRINIVAS

¶99

Counsel for Respondent No. 1: SRI A. PRABHAKAR RAO,

¶100

SC FOR KALOJI NARAYANA UNIVERSITY OF HEALTH SCIENCES

¶101

Counsel for Respondent Nos. 2 & 3: SRI DOMINIC FERNANDEZ,

¶102

SR. SC FOR COMMERCIAL TAXES

wP NO. 26659 0F 2023

Between:

AND

Deepthi College of Nursing, Rep_by its Correspondent Sri K.tulallaiah, S/o.Yallaiah, Age 61 years, Nalgonda District, Telangana ,,,PETITIONER

¶107

1 Kaloji Narayana Rao University of Health Sciences, Rep.by its Registrar, Warangal-5O6002.

¶108

2 The Central Board of lndirect Taxes and Customs at North Block, New Dethi1 10001 .

¶109

.) The Additional Director General, Directorat€i General of GST lnte igence, Hyderabad Zonal Unitl-11-222 14,Lane opp. to HDFC Bank, Begu-mpet,' Hyderabad-5000.16.

¶110

...RESPONDENTS

¶111

Petition under Anide 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, order or direction, more particularly one in lhe nature of Writ of l/andamus declaring the demand notice dated 18.09.2023 in Lr. No.04 / KNRUHS /Affiliations and the reminder Lr.No.05/KNRUHS/ Affiliations, dated 13.09-2023 issued by Respondent No-1 as illegal, arbitrary and violative of Article 14,1S(1Xg) and 21 of the Constitution of lndia and set aside the same

¶112

tA NO, 1 0F 2023

¶113

Pelrtron undcr Section^.151 CPC^praying that^{in the circumslances slaterj in} lhe:rffidavil fileti^rn supporl ol^{the petition, the High Courtmaybe plcased lo sl:ry} all ,urther proceedings^pursuant to the demand^{notice daled l B.OB 2Lt23 tn} Lr. No.04/KNRU^HS/Af tiliatrons and the^{reminderLr.No.05/KNRUHS/Aflrltatrons} dated^.13 Og 2023 rssued by Respondent^No.1 ,^{pending disposal of lhrs wril} petition

¶114

Counsel for the Petitioner: SRI GADDAM SRINIVAS

¶115

Counsel for Respondent No. 1:^{SRI A. PRABHAKARRAO,} SC FOR KALOJI NARAYANA UNIVERSITY OF^{HEALTHSCIENCES}

¶116

Counsel for Respondent Nos. 2 &^{3: SRIDOMINIC FERNANDEZ,}

¶117

SR. SC FOR COMMERCIAL TAXES

¶118

WP NO: 26661 OF 2023

¶119

Between:

¶120

Sri Satyalaxmi College of Nursing, Rep^{by its Correspondent SriB.Vema} Reddy,-S/o. Manik Reddy, Age 57^{years,H.\o.& 9 -57211, Road No 3, Sri} Balaji'Nagar. Sahara States, Mansoorabad, L.B^Nagar, r"n,::Shr+.;r^l?*

¶121

AND

¶122

Kaloji Narayana Rao University of Health Sciences, Rep.by^{its Registrar,} Warangal-506002.

¶123

The Central Board of lndirect, Taxes and Customs at North^{Block, New Delhi-} 1 10001 .

¶124

2 The Additional Director General,, Directorate General of^{GST Intelligence,} Hyderabad Zonal Unitl- 11-22214, Lane opp. to^{HDFC Bank, Begumpet,} Hyderabad- 500016

¶125

..RESpoNDENrs Petition under Article 226 of the Constitution of lndia^{praying that in the} circumslances stated in the affidavit filed therewith,^{the High Court may be} pleased to issue a writ, order or direction, more particuiarly one in the^{nature of} Writ of Mandamus declaring lhe demand notice dated^{1810812023 in} Lr.No.04/KNRUHS/Affiliations and the reminder Lr.No.05/KNRUHS/^{Affiliations'} daled 13t09t2O23 issued by Respondent No.1 as illegal, arbitrary^{and violativeof} Arlicle 14.19(1)(g) and 21 of the Constitution of^{lndiaand set asidethesame}

¶126

lA NO: 1 OF 2023

¶127

Petition under Section 151 CPC^praying that in the circumstances^{stated in} the affidavit filed in support of the^petition, the^{High Courl may be pleased to stay} all further proceedings pursuant to lhe demand^{notice dated1810812023in}

¶128

Lr-No.04/KN RUI JS/ AIfrIalr()ns an(l llrc rriminder Lr. No.05/KN RUHS/Affiliatrons dated 13/03/202.i rssLred try Rr:sponclcirt No.1, pendinq disposal of this ',r,lt petition

¶129

Counsel for the Petitioner: SRI GADDAM SRINIVAS

¶130

Counsel for Responclent No.^'1: SRI A- PRABHAKAR RAO,

¶131

SC FOR KALOJI NARAYANA UNIVERSIry OF HEALTH SCIENCES

¶132

Counsel for Respondent Nos- 2 & 3 SRI DOMINIC FERNANDEZ,

¶133

SR. SC FOR COMMERCIAL TAXES

¶134

WP NO: 26663 OF 2023

¶135

Between:

¶136

Chandana College of Nursing, Rep.by its Correspondent Sd G.Venkat Narayana, S/o. Sri Ramulu, Age 54 years, R/o. Suryapet village and District, Telangana Slate.

¶137

...PETITIONER

¶138

AND 1 Kaloli Nalaygna Rao University of Health Sciences, , Rep.by its Registrar, Warangal-506002

¶139

The Central Board of lndirect Taxes and Cusloms, at North Block, New Delhi1 10001,

¶140

The Additional Direclor General, , Directorate General of GST lntelligence, Hyderabad Zonal Unitl-1j -222 14, Lane opp. to HDFC Bank, Begur;pet,^-' Hyderabad-500016.

¶141

Petition under Articte 226 or the Consritution of tndia or"rilnti[:i'';tH: circumstances stated in the afrrdavit fired therewith, the High court may be pleased to issue a writ, order or direcrion, more particularly one in the nature of writ of N4andamus decra ring the demand, notice dated 1g.og.2o23 in Lr.No.O4/KNRUHs/Affitiations and the reminder Lr. No.05/KNRUHS/Affiliations, dated 13-09.2023 issued by Respondent No.1 as illegal, arbitrary and violative of Article 14,19(1)(g) and 2't of the Conslitution of tndta and set aside the same

¶142

lA NO: 1 OF 20?3

¶143

Petition uncier Section 151 cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to stay all further proceedings pursuant lo the demand notice dated 1g.0g.2023 in Lr. No.O4/KNRUHS/Affitiations and the reminder Lr. No,05 / KNRUHS /Affiliations dated 13.09.2023 issued by Respondent No-1, pending disposar of this writ petilion

¶144

Counsel for the Petitioner:^SRI GADDAM^SRINIVAS

¶145

Counsel for Respondent^{No-1: SRI A. PRABHAKARRAO'} SC FOR KALOJI NARAYANA^{UNIVERSITYOF HE,ALTH SCIENCES}

¶146

Counsel for Respondent Nos.2 &^{3: SRI DOMINIC FERNANDEZ'} SR. SC FOR COMMERCIAL TAXES

¶147

WP NO: 26688 OF 2023

¶148

Between:

¶149

Thirumala College of^{Nursrng. Rel). by rts Correspondent Dr'S.Parameshwar} Reddy, S/o. S.Rimcharrclra^{deddy. Age 67 years,Fl/oBardhipur (V),Dishpalli} (M) Nizamabad.

¶150

...PETITIONER

¶151

AND

¶152

1 Kaloji Narayana Rao^{Universityof Health Sciences, Rep.byits Registrar,} Warangal-506002.

¶153

2 The Cdntral Board ol^{lncJrrecl Taxes andCustoms at North Bock,New Delhi-} 110001.

¶154

J The Additional Director Generai.^{Directorate Generalof GST Intelligence'} Hyderabad Zonal^{tJntll-11-22214.Lane opp to HDFC Bank, Begumpet,} Hvderabad-500016.

¶155

...RESPONDENTS

¶156

Petition under Arlicle 226^{of the Constitutionof India praying that in the} circumstances stated in^{lhe affidavrt tiled therewith, the High Courtmay be} pleased to issue a writ, order or direction,^{more particularly one in the nature.of} Writ of lvlandamus^{declaringthe demand noticedated 18.08.2023in} Lr.No.O4lKNRUHS/Affiliations^{andthe reminder Lr.No.0S/KNRUHS/Affiliations,} dated 13/09/2023 issued by^{RespondentNo.'l as illegal, arbitraryand violativeof} Article 14,19(1)(g) and 21 ol the^{Constitution of lndiaand set asidethesame}

¶157

lA NO: 1 OF 2023

¶158

Petition under Section^.151 CPC^{praying that in the circumstances stated} in the affidavit filed in support^{of the petition,the High Courtmay be pleased1o} stay all further^{proceedings pursuant to the demand notice dated 18.08.2023in} Lr.No.04 i KNRUHS /Affiliations and^{the reminderLr.No.05/KNRUHS/Affiliations} dated 13.09-2O23 issued by^{RespondentNo-l, pending disposal of this writ} petition

¶159

Counsel for the Petitioner:^{SRI GADDAM SRINIVAS}

¶160

Counset for Respondent^{No. 1: SRI A. PRABHAKAR RAO'}

¶161

SC FOR KALOJI NARAYANA^{UN}VERSITYOF HEALTHSCIENCES}

¶162

Counsel for Respondent Nos- 2 & 3: SRI DOMINIC FERNANDEZ,

¶163

SR. SC FOR COMMERCIAL TAXES

¶164

WP NO: 267 66 OF 2023

¶165

Between:

¶166

Care Nampally College ot Nurs,inq Rr:;t by rts Correspondent Sri D_Sambi R_eddy, S/o. Sri D.Jogr Reddy. Ag;e 5.1 ycars, ll No 3 9 lt t2. Sri Balaji Nagar, Mansoorabad, Hayathnaqar, KV.Ranqaredrly Tclanclanr

¶167

AND

¶168

...pETtrtoNER

¶169

I Kaloji Narayana Rao University oI Health Sciences. Rep by its Registrar, Warangal-506002. The Central Board of lndirect Taxes and Customs. at North Block, New Delhi1 I 0001-

¶170

The Additional Director General, Direclorate General of GST lntelligence, Hyderabad Tonal Unitl-11-22214. Lane opp. ro HDFC Bank, Beguipet,^' Hyderabad-500016.

¶171

...RESPONDENTS

¶172

Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the ailidavil filed therewith, the High Court may be pleased to issue a writ, order or direction. more par|cularly one in the nature of Writ of Mandamus declaring the demand notrce dated 1g.09.2023 in Lr.No.04/KNRUHS/Affiliations and the reminder Lr. No.05/KNRU HS/ Affiliations, dated 13to9t2023 issued by Respondent No 1 as rflegal, arbitrary and violative of Article 14,19(1)(g) and 21 of the Constitution of lndia and set aside the same

¶173

lA NO: 1 OF 2023

¶174

Petition under Section 151 cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to stay all further proceedings pursuant to the dcmand notice daled 1gtogl2o23 in Lr.No.O4/KNRUHS/ Affiliations and the reminder Lr.No,05/KNRUHS/Affiliations dated 1310912023 issued by Respondent No.1, pending disposar of this writ petition

¶175

Counsel for the Petitioner: SRI GADDAM SRIN|VAS

¶176

Counsel for Respondent No. 1: SRI A. PRABHAKAR RAO,

¶177

SC FOR KALOJI NARAYANA UNIVERSITY OF HEALTH SCIENCES

¶178

Counsel for Respondent Nos. 2 & 3: SRI DOMtNtC FERNANDEZ,

¶179

SR. SC FOR COMMERCIAL TAXES

WP NO: 26776 OF 2023

Between:

Pioneer College of Nursing, Rep.by rts^{(-or,-(lsl-ic)rrdorlt,SrrA Musla} Reddy, S/o. Rami Reddy, Age 46^ye:rrsil o^{[rt;rsh;rnthNaqar,Kukatpally,} HYderabad'

¶185

...pErroNER

¶186

AND

¶187

Kaloji Narayana Rao University of Heallh^{Sctr:ncr:s. Rep by rls Registrar,} 'Warangal-5060O2.

¶188

The Cehtral Board of lndirect^Taxes and^{Cusloms al North Block, New Delhi-} 1 10001 .

¶189

The Additional Director General,,^{Drrectorat(rGent:ralof GST lntelligence,} Hyderabad Zonal Unill-11-22214. Lane opp to^{IJDFCBank, Begumpel,} Hyderabad-500016'

¶190

.-.REspoNDENrs

¶191

Petilion under^p.Ilicle 226 of the^{Conslrlulronol lndiapraytng that in the} circumstances stated in the affidavit^{liled therewith, the High Court may be} pleased to issue a writ, order or direction, more^{parllculilrly} oneⁱⁿ the^nature of Writ of Mandamus declaring the demand^{notrce dated18.08.2023in} Lr.No.O4lKNRUHS /Affiliations and lhe reminder^{Lr No 05/KNRUHS/ Affiliations,} dated 13.09.2023 issued by Respondent^{No.1 as illegal, arbitrary andviolative of} Article 14,19(1 )(g) and 21 of the Constitution^{o[ lndra and set aside lhe same}

¶192

lA NO: 1 OF 2023

¶193

Pelition under Section 151 CPC^{prayinglhat in the circumstances statedin} the affidavit filed in support of the^{petition,the High Court may be pleased to stay} all further proceedings pursuant to the demand^{notice daled 18.O8.2023 in} Lr.No.04/KNRUHS /Affiliations and the reminder^{Lr.No.05iKNRUHS/Affiliations} dated 1 3.09.2023 issued by Respondent^No.l ,^{pending disposal of this writ} petition

¶194

Gounsel for the Petitioner: SRI GADDAM SRINIVAS

¶195

Counsel for Respondent No. 1: SRI A. PRABHAKAR^RAO,

¶196

SC FOR KALOJI NARAYANA^{UNIVERSITY OF HEALTHSCIENCES}

¶197

Counsel for Respondent Nos.2 & 3:^{SRI DOMINIC FERNANDEZ'}

¶198

¶199

SR. SC FOR COMMERCIAL^TAXES

¶200

WP NO: 2G779 OF 2023

¶201

Betwee n:

¶202

C.r(r lnstrtute of Medical Sciences^{College of Physioi l't: rr} llv^{R',1; by tis} Corresltondent Sri D.Sambi^{Recldy,S/o- Sri D JogtR::'lrl)i. A(lC5''' ycars} H.No 3-9-572, Sri Balaji Nagar,^{I,4ansooraba'iHir)',iilrnagar.} K V Rangareddy, Telangana. PT ONER

¶203

PT ONER

¶204

AND

¶205

.1 Kaloli Narayana Rao University of^Health Sciences,^{Repby rts} Regrstra r,Warangal-506002.

¶206

2 The Central Board of lndirect Taxes and Customs,^{at North Block. Ncw Delhr-} 110001.

¶207

3 The Additional Director General, Directorate^{Generalof GST lntellirrence,} Hyderabad Zonal Unill -11-222 I 4,^Lane opp.^{to HDFC Bank.Bcgumpet,} HYdera bad-5ooo16'

¶208

RESP.NDENT'

¶209

Petition under^p.llicle 226 of the Constitution^{of lndia prayrnq that in thc} circumstances stated in the affidavit filed therewith,^{the l-lrgh Coud may be} pleased to issue a writ, order or direction, more particularly onc in lhe nature of Writ of lvlandamus declaring the demand notice dated^1B.OB 2023ⁱⁿ Lr- No.04/KNRUHS/Affiliations and the reminder Lr.No-OS/KNRUHS/ Attiliations. dated 13.09-2023 issued by Respondent No.1 as illegal, arbitrary and violative of Article 14,19(1)(g) and 21 of the Constitution of lndia and set aside the same

¶210

lA NO: 1 OF 2023

¶211

Petrtion under Section 151 CPC praying that in the circumslances stated in the affidavit filed in support of the petition, the High Court nray be pleased to stay all further proceedings pursuant to the deniand notice daled,^.18.08,2023 in Lr, No.04/KNRUHs/Affiliations and the reminder Lr.No,O5/ KNRU HS/Affiliations dated 13.09-2023 issued by Respondent No.1, pending disposal of this writ petition

¶212

Counsel for the Petitioner: SRI GADDAM SRINIVAS

¶213

Counsel for Respondent No. 1: SRI A. PRABHAKAR RAO,

¶214

SC FOR KALOJI NARAYANA UNIVERSIW OF HEALTH SCIENCES

¶215

Counsel for Respondent Nos. 2 & 3: SRI DOMINIC FERNANDEZ,

¶216

SR. SC FOR COMMERCIAL TAXES

WP NO: 26790 OF 2023

Betwee n:

Care Nampally College of Nursing, Rep by its Correspondent Sri D.Samtri Red(!y. S/o Sri D.Joga Reddy, Age 54 years, H.No il-9 572, Sn Bala;i Nagar, Mansoorabad, Hayathnagar, K.V.Rangareddy, Telatnqana.

¶221

...pETt,oNER

¶222

AND

¶223

1 Kaloii Narayana Rao University of Health^{Sciences.Rep.by ils} Registrar,Warangal-506002.

¶224

2 The Central Board of lndirect Taxes and Customs,^al North^{Block. New Delhi-} '1 10001 .

¶225

3 The Additional Director General, Directorate General of GST^{lntelligence,} Hyderabad Zonal Unit 1-11-222 14, Lane opp. to^{HDFCBank.Begumpet,} Hyderabad-50001 6'

¶226

,..RESpoNDENrs Petilion under Anicle 226 of the Constitulion of^{lndia prayingthat in the} circumslances stated in the affidavit filed therewith,^{the High Court may be} pleased to issue a wril, order or direction, more parlicularly one in the nalure of Writ of Mandamus declaring the demand^notice dated^{18-O8.2023 in} Lr.No.O4IKNRUHS/Affiliations and the reminder Lr.No.05/KNRUHS/^{Affiliations,} dated 1 3.09.2023 issued by Respondent^{No.1as illegal,arbitrary and violativeof} Arlicle 14,19('l ) (g) and 21 of the Constitution of lndia and^set aside^{lhe same}

¶227

lA NO: 1 OF 2023

¶228

Petition under Section 151 CPC^praying that^{in the circumslancesstated in} the affidavit filed in support of the^petition, the^{High Court maybe pleased to stay} all further^{proceedings pursuant} to the demand^{noticedated 18.08.2023in} Lr.No.04/KNRUHS/ Affiliations and the reminder^{Lr.No.OS/KNRUHS /Affiliations} dated^'13.09.2023 issued. by Respondent No.i,^{pendingdisposalof this writ} petition

¶229

Counsel for the Petitioner: SRI GADDAM SRINIVAS

¶230

Counsel for Respondent No. 1: SRI^A. PRABHAKAR^RAO,

¶231

SC FOR KALOJI NARAYANA UNIVERSITY^OF HEALTH^SCIENCES

¶232

Counsel for Respondent Nos. 2 & 3:^SRI DOMINIC^FERNANDEZ,

¶233

SR. SC FOR COMMERCIAL TAXES

¶234

WP NO: 26753 OF 2023

¶235

Between:

¶236

Gowlhami College of Nursing,,^{Rep.byits CorrespondentSri A.Chenna} Reddy, S/o. Rami neddy, Age 55^years, R/o.Vanasthalipurr.'nllFl??r13*.*

¶237

AND

¶238

l.l

¶239

.1 Kaloji l.J;rr.ry;rn;r R:u; [Jnivcrsrty of Health Sciences,, Rep by rts Regrstrar. Waranr,;;rl 50t)0O2

¶240

2 The Centr;rl Soarrl of ln(lrrocl Taxes and Customs at Norlh Block,, Ne,,v Delhr110001.

¶241

The Addrlronai Drrcctor Gcnerai.. Directorate General of GST lntelligence. Hyderabarl Zonal Unitl 11 ?2214, Lane opp. to HDFC Bank,Begumpet. Hyderab:rrl ir00010

¶242

...RESPONDENTS Petition unrlor Arltcle 226 of ltre Constitution of India praying thal in the circumstance:; sl.)lcd rn lhc :rffrdavir filed therewith, the High Court nlay be pleased lo issue al writ. order or direr;tion, more particularly one in the nature ol Writ of Mandarnus declaring lhe demand notice dated 18.08.2023 in Lr.No.04/KNRUHS/Atf iliations and the reminder Lr,No.05/KNRUHS/ Affiliations. dated 13.09-2023 rssued by Respondent No.1 as illegal, arbitrary and violauve ot Article 14,19(1)(9) and 21 of the Constitution of lndia and set aside the same

¶243

lA NO: 1 OF 2023

¶244

Pelition under Section 151 CPC praying that in the circumstances staled in the a{fidavit filed rn support of the petition, the High Court may be pleased to stay all further proceedrngs pursuant to the demand notice dated 1g-0g-22 in LR. No.o4lKNRUHS/Aff iliations and the reminder Lr.No. 05/KNRUHS/Affiliations dated 13-09-2023 issued by Respondenl No. 1, pending disposal of this Writ petilion, Counsel for the Petitioner: SRI GADDAM SRINIVAS

¶245

counsel for Respondent No. 1: sRl A. PRABHAKAR RAo,

¶246

SC FOR KALOJI NARAYANA UNIVERSITY OF HEALTH SCIENCES

¶247

Counsel for Respondent Nos. 2 & 3: SRI DOMINIC FERNANDEZ,

¶248

SR. SC FOR COMMERCIAL TAXES

¶249

WP NO: 27316 OF 2023

¶250

Between:

¶251

!1Sltjngqlg^{College of Nursrng, Repby its CorrespondentSri K.Ma} aiah, S/o.Yallaiah. Age 6t years. Nalgonda Diitrict, Telangina.

¶252

AND

¶253

...PETITIONER

¶254

1 Kaloji Nara,y-ana Rao University of Health Sciences, Rep.by its Registrar, Warangal-506002.

¶255

The Central Board of lndirect Taxes and Customs, at North Block, New Delhi110001.

¶256

The Additional Director General, Directorate General of GST lntelligence, Hyderabad Zonal Unitl - 1 1-22214, Lane opp, to HDFC Bank, Beguripet, Hydera bad-50001 6.

¶257

...RESPONDENTS

¶258

¶259

Petition uncler Articlc i'2(; of lh(-' Constrtution of ln(lia prayrng thal in the circumstances stated in thc :rlfrdavrt tiled therewith, the High Courl may be pleased lo issue a writ. ordCr or (iirecliorr, more particularly one in the nature of Writ of lt/andamus declarrng tho demand notice dated 18,08-2023 in Lr. No.04/KNRUHS/Aliiliations and Ihe rerninder Lr.No.05/KNRUHS/ Affiliatrons, daled^'13.09.2023 issued by Respondent No.1 as illegal, arbilrary and violative of Article 14,19(1)(g) and 21 of thc Constilulion of lndia and set aside the same

¶260

lA NO: 1 OF 2023

¶261

Petrlron under Section 151 CPC^praying that in the circumslances stated in lhe affidavit filed in support of the^pelilion, the High Court may be^pleased to stay all furlher proceedings^pursuanl to the demand notice dated^18.08.2023in Lr.No.O4lKNRUHS/Affiliations and the reminder^{Lr. No.05/KNRUHS/Affiliations} dated, 13.09.2023 issued by Respondent No.1,^{pending disposal} of^{this writ} petition

¶262

Counsel for the Petitioner: SRI GADDAM SRINIVAS

¶263

Counsel for Respondent No. 1: SRI A. PRABHAKAR^RAO,

¶264

SC FOR KALOJI NARAYANA UNIVERSITY^OF HEALTH^SCIENCES

¶265

Counsel for Respondent Nos. 2 & 3: SRI DOMINIC FERNANDEZ,

¶266

SR. SC FOR COMMERCIAL TAXES

¶267

WP NO: 27318 OF 2023

¶268

Between:

¶269

Thirumala College of Nursing,, Rep.by its Correspondent Dr.S.Parameshwar Reddy, S/o. S.Ramchandra Reddy, Age 67^years, Rl/ o-Bardhipu(V) Dishpalli(M) ' Nizamabad'

¶270

...pETrroNER

¶271

AND

¶272

Kaloii Narayana Rao University of Health Sciences,^{Rep.byits Registrar,} Warangal-506002.

¶273

2- The Central Board of lndirect Taxes and^Customs, at^{North Block,New Delhi-} 1 10001 .

¶274

The Additional Director General, Drectorate, General^of GST^{lntelligence,} Hyderabad Zonal Unit 1-11-22214, Lane opp. to^HDFC Bank,^Begumpet, Hyderabad-500016'

¶275

.,.REspoNDENrs

¶276

Petition under Nlicle 226 of the Constitution of lndia^praying that^{in the} circumstarrces stated in the affidavit filed therewith,^{the High Courtmaybe} pleased to issue a writ, order or direction, more^particularly oneⁱⁿ the nature^of

¶277

l('

¶278

Writ of Mandamus deciaring tlrr: dt:nr:rnd nolrcr: dated 1alogl2o23 in t r No.04/KN R UHS/Af Iiliairons ancl lhc rer]rr.lcr t r i\lC 05/KlrjRlillS/ Atfrliations. dated 13/09/2023 rssr-retl by Resporrdr-.nt No I :rs rllc.);ll, arbrtrary and vrolative of Article 14,19(1)(9) and 21 ol lhe Constrlutron of ln(ir.r :rnd set zrside lhe same

¶279

lA NO: 1 OF 2023

¶280

Petition under Section 151 CPC prayrnq that rr) the circumstances stated in the affidavit filed in support of the pclriion, thc Hrqh^(lourt may be pleased to stay all further proceedings pursuanl to the demand notrce dated 1810812023 io Lr.No.04/KNRUHS/Affiliations and the renlnder Lr.No.05/KNRUHSiAffiliations daled 13logl2o23 issued by Respondent No 1, pcndrng drsposal of this writ petition

¶281

Counsel for the Petitioner: SRI cADDAM SRINIVAS

¶282

Counsel for Respondent No. 1: SRI A. PRABHAKAR RAO,

¶283

SC FOR KALOJI NARAYANA UNIVERSITY OF HEALTH SCIENCES

¶284

Counsel for Respondent Nos. 2 & 3: SRI DOMINIC FERNANDEZ,

¶285

SR. SC FOR COMMERCIAL TAXES

¶286

WP NO: 27321 OF 2023

¶287

Between:

¶288

Chandana College of B.Sc (Medical Lab Technotogy), Suryapet, Rep.bv its Conespondent Sri G.Venkat Narayana, S/o. Sri Ra"niulu, A(e'54 yeai-s, iio, Suryapet village and District, Telangana State.

¶289

AND

¶290

...pETtTtoNER

¶291

Kaloji Naray_an_a_ Rao University of Health Sciences, Rep. by its Registrar, Warangal-5060O2.

¶292

The Central Board of lndirect Taxes and Customs at North Block, New DelhF 1 10001 .

¶293

The Additional Director General, Directorate General of GST lntelligence, ifVQSrapaq^{ZonalUnitl-11-22214. Laneopp. ro HDFC Bank, Beguilpet,'} Hyderabad-500016.

¶294

Petition under Arlicte 226 of lhe Consrilution or tndia ,rriff:i:i",f1;: circumstances stated in lhe affidavit filed therewith, the High Court may be pleased to issue a writ, order or direction, more particularly one in the nature of writ of Mandamus declaring the demand notice dated 1gto&l2o23 in Lr.No.04/ KNRUHS/Afflliations and the reminder Lr.No.05/KNRUHS/ AffiLations, dated

¶295

13.09.2023 issued lry Respondenl No.1 as ille0al. arbitrary ancl vrolalivc o[ Adicle 14,19(1Xg) and 21 ol the Constitution of lndia and set aside lhe sarne

¶296

lA NO: 1 OF 2023

¶297

Pelilion under Section 151 CPC prayinq lhat in lhe ctrcunrslances slated in the affidavit filed in support of the petition, the Hrgh Courl may be pleased to slay all further proceedings pursuant to the demand notice dated 18lOBl2O23 in Lr. No-O4/KNIRUHS/Affiliations and the reminder Lr. No.05/KNRUHS/Af frhations daled 13ljgl2o23 issued by Respondent No.1 , pending disposal of this writ petition

¶298

Counsel for the Petitioner: SRI GADDAM SRINIVAS

¶299

Counsel for Respondent No. 1: SRI A. PRABHAKAR RAO,

¶300

SC FOR KALOJI NARAYANA UNIVERSITY OF HEALTH SCIENCES

¶301

Counsel for Respondent Nos.2 & 3: SRI DOMINIC FERNANDEZ,

¶302

SR. SC FOR COMMERCIAL TAXES

¶303

WP NO: 27326 OF 2023

¶304

Between:

¶305

Deepthi College of Nursing, Ranga Reddy, Rep.by its Correspondent Sri K.Mallaiah, S/o.Yallaiah, Age 61^years, Ranga Reddy O,.,.,., ,u,:.Bg?ll?ou

¶306

AND

¶307

Kalo.ii Narayana Rao University of Health Sciences, Rep.by its Registrar, Warangal-506002.

¶308

The Central Board of lndirect Taxes and Customs, at North Block, New Delhi1 10001 .

¶309

J. The Additional Director General, Directorate General of GST lntelligence, Hyderabad Zonal Unitl -11-22214, Lane opp. to HDFC Bank, Begumpet, Hyderabad-500016'

¶310

...RES'.NDENT'

¶311

Petition under Anicle 226 of the Constitution of lndia praying that in the circumslances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, order or direction, more particularly one in the nature of Writ of Mandamus declaring the demand notice dated 18.08.2023 in Lr.No.04/KNRUHSiAffiliations and the reminder Lr.No.05/KNRUHS/ Affiliations, daled 13.09.2023 issued by Respondent No.1 as illegal, arbitrary and violative of Arlicle 14,19(1)(g) and 21 of the Constitution of lndia and set aside the same lA NO: 1 OF 2023

¶312

I ,\j

¶313

Pctition un(lcr Section 151 CP(l^praying thal^rn the^{(iirculltsl:rnctts} slated ,r, llrrr ailrdavit lrle(l rn sLrpport ol the petition. the High Cotrrl may t)c l)lL'JSed to sl;ry all^f udher prcceedings^pursuanl lo the demand nottce^{(lalc.l1t</sup> O?' 2023^tn Lr No.04/KNRU HS/Af^f iliatrons and the reminder Lr.No^05/KNR UHS/Af^f rliations rJirted. 13.09.2023 issued by Respondent No.1, pending drsposal of this wril i)o^{t llron}}

¶314

Counsel for the Petitioner: SRI GADDAM SRINIVAS

¶315

Counsel for Respondent No. 1: SRI A. PRABHAKAR RAO, SC FOR KALOJI NARAYANA UNIVERSITY OF HEALTH SCIENCES

¶316

Counsel for Respondent Nos. 2 & 3: SRI DOMINIC FERNANDEZ,

¶317

SR. SC FOR COMMERCIAL TAXES

¶318

WP NO: 27341 OF 2023

¶319

Between

¶320

Sri Ramachandra College of Nursing, Rep. by its Correspondent Dr. S. Parameshwar. Reddy, S/o. S. Ramchandra Reddy, Age 6/ years, R/ o Bardhipu(v), D ishpalti (M) , Nrzamaba

¶321

..pETl.oNER

¶322

AND

¶323

Kaloji Narayana Rao University of Health Sciences, Rep. by its Registrar, Warangal- 5060O2-

¶324

The Central Board of lndirect Taxes and Customs, at North Block, New Delhi1 10001 ,

¶325

3- The Additional Director General, Directorate General of GST Intelligence, Hyderabad Zonal Unit 1- 11- 22214, Lane opp. to HDFC Bank, Begumpet, Hyderabad- 500O16.

¶326

Petition under rrrlicle 226 of the Constittition of tndia ,rrr;r|ntT:i?rtlr! circumstances staled in the affidavit filed therewith, the High Court may be pleased to issue a writ, order or direction, more parlicularly one in the nature of Writ of Mandamus declaring the demand nolice dated 18_ 08_ 2023 in Lr, No . 04 / KNRUHS /Affiliations and the reminder Lr. No. 05/KNRUHS/ Aff iliations. dated 13_ 09. 2023 issued by Respondent No.^.1 as illegal, arbitrary and violative of A(icle t a,19(t Xg) and 21 of the Constitution of lndia and set aside the same

¶327

lA NO: 1 OF 2023

¶328

Petition under Seclion 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay all further proceedings pursuant to lhe demand nolice dated 18. 08. 2023 in

¶329

i'r

¶330

Lr No O4lKNRLiHS/Af trliations and lhe^{reminderLr- No.05/KNRL.lHSlAfltlt:tlrtrrrs} dated 13 09 2023 issued by^{RespondentNo 1, pending disposal of thrs wrrl} pelrlion

¶331

Counsel for the Petitioner:^SRI GADDAM^SRINIVAS

¶332

counsel for Respondent No.^1: SRI A.^{PRABHAKARRAO,} SC FOR KALOJI NARAYANA^{UNTVERSITY OF HEALTHSCIENCES}

¶333

Counsel for Respondent Nos.2 & 3:^{SRI DOMINIC FERNANDEZ'} SR. SC FOR COMMERCIAL^TAXES

¶334

WP NO: 27377 OF 2023

¶335

Betwee n

¶336

Chandana College of Physiotherapy,^{Rep. by its Conespondent Sri G. Venkat} Narayana, S/o. Sri Ramulu, Age^{54 years, Ryo.Suryapet village and Dislricl,} Telangana state

¶337

...PETrroNER

¶338

AND

¶339

1_ Kaloji Narayana Rao University of^{Health Sciences,Rep. by its Registrar,} Warangal- 506002-

¶340

The Ce"ntral Board of lndirect^{TaxesandCustomsat Norlh Block,New Delhi-} 1 10001 .

¶341

The Additional Director General,^{Directorate Generalof GST lntelligence,} Hyderabad Zonal Unit-l^{- 11- 22214,Lane opp-to HDFC Bank,Begumpet,} Hyderabad- 500016'

¶342

...RE''.NDENTS

¶343

Petition under Article 226 of the^{Constitutionof lndia prayingthatin the} circumstances stated in the affidavit^{filed therewith, the High Court may be} pleased to issue a writ, order or direction, more^{particularlyonein the nature of} Writ of Mandamus declaring the^{demand notice dated18.08.2023in Lr' No'} 04i KNRUHS/Alfiliations^{and the reminder Lr. No. 05/KNRUHS/Affiliations,dated} 13. Og. 2023 issued by^{Respondent No. 1 as illegal, arbitrary and violative of} Article^'14,1S(1)(g) and 21 of the^{Constitution of lndia and set aside the same}

¶344

lA NO: 1 OF 2023

¶345

Petition under Section 151 CPC^{praying that in the circumstancesstated} in the affidavit filed in support^{of the petition, the High Court may be pleased to} stay all further^{proceedings pursuantto the demand noticedated18' 08 2023in} Lr.No.04/KNRUHS/Affiliations^{and the reminder Lr.No.05/ KNRUHS/ Affiliations} dated 13. 09.2023 issued^{by RespondentNo. 1, pending disposal of this writ} petition

¶346

¶347

Counsel for thc Petitioncr: SRI GADDAM SRINIVAS

¶348

Counsel for Respondent No. 1: SRI A. PRABHAKAR RAO, SC FOR KALOJI NARAYANA UNIVERSITY OF HEALTH SCIENCES

¶349

Counsel for Respondent Nos. 2 & 3 SRl DOMINIC FERNANDEZ,

¶350

SR. SC FOR COMMERCIAL TAXES

¶351

WP NO: 27405 OF 20?3

¶352

Between

¶353

Thirumala College of Physrotherapy, Rep.by its Correspondenl Dr. S Parameshwar Reddy. S/o. S.Ramchandra Reddy, Age 67 years, R/o Bardhipu(V), Dish pallr( t\rl). Nizanrabad.

¶354

.PETITIONER

¶355

AND

¶356

Kaloji Narayana Rao University of Health Scrences, Rep. by its Regislrar, Warangal-506002.

¶357

The Central Board o[ lndirect Taxes and Customs at North Block, New Delhi110001.

¶358

The Additional Director General. Directorate General of GST lntelligence, Hyderabad Zonal Unitl-1 1-22214, Lane opp. to HDFC Bank, Beguripet, Hydera bad-50001 6,

¶359

...RESPONDENTS

¶360

Petition under Artcte 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed lherewith, the High Courl may be pleased lo issue a writ, order or direction, more particularly me in the nature of Writ of Mandamus dectaring the demand notice dated 1gl}gt2o23 in Lr.No.04/KN RUHS/Affitalions and the reminder Lr. No.05/KNRUHS/ Affiliations, doled 13i09/2023 issued by Respondent No,1 as illegal, arbitrary and violative of Article 14,19(1)(g) and 21 of the Consritution of tndia and set aside the same

¶361

lA NO: 1 OF 2023

¶362

Petition under section 151 cpc praying lhat in the circumstances stated in the affidavit filed rn support of the petition, the High court may be pleased to stay all furlher proceedings pursuant to the demand notice daled 1glogt2o23 inLr. No.04/KNRUHS/Affilialions and the reminder Lr.No.05/KNRUHSiAffiliations dated 13/09/2023 issued by Respondent No-1, pending disposal of this writ petition

¶363

Counsel for the Petitioner: SRI GADDAM SRINIVAS

¶364

Counsel for Respondent No.^.l: SRI A. PRABHAKAR RAO,

¶365

SC FOR KALOJI NARAYANA UNIVERSIry OF HEALTH SCIENCES

¶366

Counsel for Respondent Nos. 2 & 3: SRI DOMINIC FERNANDEZ,

¶367

SR. SC FOR COMMERCIAL TAXES

¶368

WP NO: 27420 OF 2023

¶369

Between:

¶370

Thirumala College ot Nursrrrq, Rep.by its Correspondent Dr.S.Parameshwar. Reddy, S/o S Ranrchrn.ir.r Reddy, Age 67 years, R/o-Bardhipu(V), Dishpalli(tvl)' Nrzarrlatrati

¶371

...pETrroNER

¶372

AND

¶373

.l Kaloii Narayana Rao Unrversrly of Health Sciences, Rep.by its Regislrar, Warangal-506002.

¶374

2 The Central Board of lndirect Taxes and Cusloms at North Block, New Delhi - 'I 10001 .

¶375

3 The Additional Director General, Directorate General of GST lntelligence, Hyderabad Zonal Unitl^{-1'l -22214,} Lane opp. lo HDFC Bank, Begumpet, Hyderabad-500016

¶376

...RESpoNDENrs

¶377

Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the aftidavil filed therewith, lhe High Court may be pleased to issue a writ, order or direction, more particularly one in the nature of Writ of Mandamus declarrng the demand notice dated 1810812023 in Lr.No.04/ KNRUHS/Affiliations and the reminder Lr-No.05/KNRUHS/ Affiliations, dated 1310912023 issued by Respondent No.'l as illegal, arbitrary and violative of Article 1a,19(1Xg) and 21 ol lhe Conslrtution of lndia and set aside lhe same

¶378

lA NO: 1 OF 2023

¶379

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be^pleased to stay all further proceedings pursuant to the demand notice dated 1810812023 in Lr.No.04/KNRUHS/Affiliations and the reminder Lr.No.05/KNRUHS/Affihations dated 13i09/2023 issued by Respondent No.1,^pending disposal of this^writ petition

¶380

Counsel for the Petitioner: SRI GADDAM SRINIVAS

¶381

Counsel for Respondent No. 1: SRI A. PRABHAKAR RAO,

¶382

SC FOR^{KALOJINARAYANAUNIVt:tiSlTY OF HEALTH SCIENCES}

¶383

Counsel^{{or RespondentNos' 2 & 3: SRI DOMINIC} -FERNANDEZ' SR, SC^{FOR COMMERCIAL TAXES}

¶384

WP NO :27^{4?9 0F 2023}

¶385

Between:

¶386

Deeothi Colleqe^{olNursinq' N'tl'lrrttrl'r{ir:l) hy rls OorrnspondentSrr} K.N/;llaiah,^{s/o.yalraiatr."ni"6'rv, ,,,, R:rr,:.r Ii,:,1'ly Dr';trtct' T'rta3g1111ou}

¶387

AND

¶388

1 Kaloii^{NarayanaRao Universityof l'lealth Sr;tcttr)es' Rep by its Registrar'} Warinoal-506002.The

¶389

2 Warinoal-506002.The Cehtral^{Boardof lndlrect Taxesand Cuslollrs at North Block' New Delhi-} 3 ihEtiiitionrr Hfi#;;;2;";,t]"i 1 10001 .^{Director t General. Drlectoralo -r )i)t-atane op1' Generll ro HDFC ol GS Bank' I lntelligence'Besumpet'} Hyderabad-500016. .. RES'oNDENT'RES'oNDENT'

¶390

.. RES'oNDENT'RES'oNDENT'

¶391

Petition under^{Anicle 226 o{ lhe Constrlutron of lndia praying that in the} circumstances^{statedinthe affidavil{iledtherewilh'lhe High Court maybe} pleased to issue^{a writ, orderor directron,more particularly one in the natureof} the demand^{nolicedated 18'OA '2023in} Writ of^{Mandamus declaring} the reminder^{Lr- No'05/KNR UHS/ Affiliations'} Lr.No.04/KNRUHS/Af^{fi liations and} datedl3.0g.2o23issuedbyRespondentNo.lasillegal,arbitraryandviolativeof Article 14,19(1)(g)^{and 21 of lhe Constrlutionof lnrlia and set asidethe same}

¶392

IA NO: 10F²⁰²³

¶393

Petition under^{Section151 CPCpraying thatin the circumstances stated in} theaffidavitfiledinsupportofthepetition'theHighCourtmaybepleasedtostay all further^{proceedings pursuant to the demand noticedated 18 08'2023in} Lr.No.O4lKNRUHSiAffiliations^{and lhe reminder Lr'No 05/KNRUHS/Affiliations} dated 13.09.2023^{issued by ResponclentNo'1' pending disposalof this writ} petition

¶394

Counsel for^{the Petitioner:SRI GADDAM SRINIVAS}

¶395

Counsel for^{Respondent No' 1: SRI A' PRABHAKARRAO'} SC FOR KALOJI^{NARAYANA UNIVERSITY OF HEALTH SCIENCES}

¶396

Counsel for Respondent^{Nos. 2 & 3: SRI DOMINIC FERNANDEZ'} SR. SC^{FOR COMMERCIAL TAXES}

¶397

WP NO:27456^{oF 2023}

¶398

Between:

¶399

Devi College of ivledical Lab Toclrrrology.. Rep.by^ils Correspondent,Sri A.Musla Reddy, S/o. Ramr Rcdrly. n(lc 4b^ycars,R/o. Prashanth Nagar, Kukatpally, Hyderabad.

¶400

,..PETITIONER

¶401

AND

¶402

I Kaloji Narayana Rao Universrly ol^He;rlllr Sctetrces.,^Rep by^{its Registrar,} Warangal-506002.

¶403

2 The Cenlral Board of lndirect. Taxcs;rrtrl Cuslonrs at^{Norlh Block, NewDelhr'} 1^-l0001 .

¶404

3 The Additional Director General,, Drreclorate General^of GST^{lntelligence,} Hyderabad Zonal Unitl-1 1-22214,Lana opp.^{to HDFCBank, Begumpet,} Hyderabad-500016

¶405

..,RE.'.NDENTS Petition under Article 226 of lhe Conslitutron of^{lndia praying that in the} circumstances stated in the aftidavil^{filed lherewith,the High Court may be} pleased toto issue a wril, order or direction. rnore^parlicularly one in the nature^of Writ of Mandamus declaring the^{demandnolice dated18lOBl2O23in} Lr.No.04/KNRUHS/Affiliations and the^{reminder Lr.No,O5/KNRUHS/Affiliations'} dated 13/09/2023 issued by Respondent^{No.1 as illegal,arbitrary and violative of} Article 14,19(1)(g) and 21 of the Constitulion^{of lndiaandset aside the same}

¶406

lA NO: 1 F 2023

¶407

Petition under Section 15'l CPC^praying that^{in the circumslancesstated} in the affidavit filed in support of the^{pelition,the High Court may be pleased to} stay all further proceedings^pursuanl to^{the demand noticedated18lOBl2O23 in} Lr.No.04/KNRUHs/Affiliations and the^{reminder Lr.No.05/KNRUHS /Affiliations} dated 13/09/2023 issued by Respondent^{No.1, pending disposal of this writ} petition

¶408

Counsel for the Petitioner: SRI GADDAM^SRINIVAS

¶409

Counsel for Respondent No. 1:^SRI A.^{PRABHAKARRAO,}

¶410

SC FOR KALOJI NARAYANA UNIVERSITY^{OF HEALTHSCIENCES}

¶411

Counsel for Respondent Nos. 2^& 3:^{SRI DOMINICFERNANDEZ,}

¶412

SR. SC FOR COMMERCIAL TAXES

¶413

WP NO: 274s8 OF 2023

¶414

Between:

¶415

Maruthi Para Medical Academy College of^Nursing, ,^{Rep-byit's Secretary} and Conespondent Dr.Sriram Laxmi^{Kantha Rao, S/o- Sri RamachandraRao,} age 82 ydars, LIC Office Road,^{Bhadrachalam, BhadradriKothagudem} District (eistwhile Khammam district),^{TelanganaState-507111}

...pETtTtoNER

AND

1 l(:rlojr Narayan;r Rao Unrversrty of Health Scicncr:s , Ik;p by is Rr)grsllar W;rrarrgar l-506002.

¶420

2 Thc Ccntral Board of lndrrect Taxes and Cuslonrs irl North Brock Ncw [)elhi1 r 0001

¶421

.J Tho Additional Director General, , Drrectorate Gerrr:ral of^(iS i lntelltrlcnce, Hyderabad Zonal Unill-11-22214, Lane opp to HDFC B.,rnk. Uc(tuntl)et. Hyderabad-50001 6.

¶422

RESPONDENTS Petition under Arlicle 226 of the Constrtution ol lndra priryrncJ thrl ,n the (rLrcurnstances stated in the alfidavit frled lherewtth, tlro Hrgh Court nray be ;rli:;rsed^{lo issuea writ,} order or direction, more^{parliculzlrly} one in thc nature of Writ of lr,,landamus declaring the demand notice dated tB.O8 2023 in Lr No.o4/KNRU HS/A[ filialions and the reminder Lr.No 05/KNRUHS/ Affrtrations, daled 13.09.2023 issued by Respondent No.1 as illegat, arbitrary and viotative of Arlicle 14,19(1)(9) and 21 of the Constitution of lndia and set asidc the sanre

¶423

lA NO: 1 OF 2023

¶424

Petition under Section 151 CPC praying that in lhe circunrstances stated rn the af{idavit filed in support of the petition, the High Court may be pleased to stay all further proceedings pursuanl to the demand notice dated 1g Og.2023 in Lr.No-O4/KNRUHS /Affiliations and the reminder Lr-No.05 /KNRUHS /Affrtiations dated 13.09.2023 issued by Respondent No.1, pending disposal of this writ petition

¶425

Counsel for the Petitioner: SRI GADDAM SRINIVAS

¶426

Counsel for Respondent No. 1: SRI A. PRABHAKAR RAO,

¶427

SC FOR KALOJI NARAYANA UNIVERSITY OF HEALTH SCIENCES

¶428

Counsel for Respondent Nos.2 & 3: SRI DOMINIC FERNANDEZ,

¶429

SR. SC FOR COMMERCIAL TAXES

¶430

WP NO: 27460 OF 2023

¶431

Between:

¶432

Thirumala College. of P_hysiolherapy, , Rep.by its Correspondent Dr. S_ Paramesh.war_ Reddy, S/o. S.Ramchandra Ri:Oay, Rge bz years, R/o. Bardhipu(V), Dishpalli(M), Nizamabad

¶433

AND

¶434

.,.PETITIONER

¶435

Kaloji Narayana Rao University of Health Sciences, , Rep,by its Registrar. Warangal-506002

¶436

The Central Board of lndirect Taxes and Customs at North Block, New Delhi_ 110001

¶437

i) Thc nddrlional Drreclor General. Drrectorate General of GST lntel[gr:nct:, l-ly(ierabad Zonal Unill-11 22214,Lanc opp to HDFC Bank, Begumpel, l-lydcra bad-5000'16

¶438

,,RESPONDENI S

¶439

Petrlion under Arlicle 226 of the Constrlulron o[ lndia^praying thal ir) lhe circumslances stated rn the a{fidavit filed therewith. the High Courl ntay bc pleased to issue a writ, order or direcllon, more particularly one in the nattrre o[ Wnr of L4andamus declaring the denrand nolice daled 1BlOBl2O23ⁱⁿ Lr.No 04/KNRUHS/A{filiations and the remtnder Lr No.O5/KNRUHS/ Aflilialiorls, daled 1310912023 issued by Respondent^No-.1 as illegal, arbrtrary and^vrolative of Arlicle^{'14,19('l)(g)} and 21 of the Constitution of lndia and set aside^the same

¶440

lA NO:^'1 OF 2023

¶441

Petition under Section 151 CPC^praying that in the circumslances statedⁱⁿ the affidavit tiled in support of the^petition, the High^{Court may be pleasedto slay} all further proceedings^pursuant to lhe demand^notice dated^1810812023in Lr.No.05/KNRUHS/Affiliations and the reminder^Lr. No.05/KNRUHS/Affiliations dated^.l 3/09/2023 issued by Respondent No.1,^pending disposal of^{this writ} petition

¶442

Counsel for the Petitioner: SRI GADDAM SRINIVAS

¶443

Counsel for Respondent No. 1: SRI A. PRABHAKAR^RAO,

¶444

SC FOR KALOJI NARAYANA UNIVERSIry^OF HEALTH^SCIENCES

¶445

Counsel for Respondent Nos. 2 & 3: SRI DOMINIC FERNANDEZ,

¶446

SR. SC FOR COMMERCTAL TAXES

¶447

WP NO: 27461 OF 2023

¶448

Between:

¶449

Pimtech College of B.Sc.(MLT), , Khammam Kothagudem, Rep.by^its Conespondent Sri Pulipati Prasad, S/o.Narsimha Rao, Age 56^{years,R:/o.9-1-} 194' station Road' Khammam

¶450

...pETrroNER

¶451

AND

¶452

1 Kaloji Narayana Rao University of Health Sciences, , Rep.by its Registrar, Warangal-5O6002.

¶453

2 The Central Board of lndirect. Taxes and Customs at North Block, New^Delhi- 1 10001,

¶454

The Additional Director General, Directorale General^of GST^{lntelligence,} Hyderabad Zonal Untll -11-2221 4,lane opp, to^HDFC Bank,^Begumpet, Hyderabad-500016'

¶455

..-RESpoNDENrs

¶456

pCtrll()n unrler ftrltcle:226 of the constitution of lndia^praving that,n thc cirirurrsl;rirL.i;^{rstirlod [rtltc ;lfficlavrtflledthcrcwith' the High Courtmaybe} pleascd io r:,s,-rc at^w'rrf. ortlor or dlreclron.^{more particularlyone n the nalure of} Writ o[ l,]irr(j:rntus cleclarrnr;^{the demand notice dated 18!0412023 ln} Lr.No O4/KNfitJHSi^{Af frlratrons and the rcminderLr.No.05/KNRUIIS/Affilrations,} daled 1:)l(\.\l202il rssucd^{by RespondentNo.1 as illegal, arbilraryand violalive of} Artrcle 14ⁱ⁹⁽¹ )(g) and^{2'l of lhe Conslrtutionof Indiaand set asidelhe same}

¶457

lA NO: 1 OF 2023

¶458

Pelrtron under Section^{15'1 CPC praying that in the circumslancesstatedin} the affidavrt trled in supporl^{ot the petition,the HighCourt may be pleased to stay} all turthcr^{proceedings pursuantto the demand nolice daled'18/08i2023} inLr. No-04/KNRU HS/Affiliations and the^{reminderLr. No.04/KNRUHS/Affiliations} dated 13i09/2023^issued by^{Respondent No.1, pendingdisposalof this writ} petrtion

¶459

Counsel for the Petitioner: SRI GADDAM SRINIVAS

¶460

Counsel for Respondent No- 1: SRI^A. PRABHAKAR^RAO,

¶461

SC FOR KALOJI NARAYANA UNIVERSITY OF HEALTH SCIENCES

¶462

Counsel for Respondent Nos. 2 & 3:^SRI DOMINIC FERNANDEZ,

¶463

SR. SC FOR COMMERCIAL TAXES

¶464

WP NO: 27462 OF 2023

¶465

Between:

¶466

Thrrumala College of Nursing, Rep.by its Correspondent Dr,S.Pa rameshwar Reddy, S/o. S-Ramchandra Reddy, Age 67 years, R/o.Bardhipu(V), Dishpalli(tr/)' Nizamabad'

¶467

...pErroNER

¶468

AND

¶469

1 Kaloji Narayana Rao University of Health Sciences, Rep.by its Registrar, Warangal-506002,

¶470

2 The Central Board of lndirect Taxes and Customs, at North Block, New Delhi1 10001 .

¶471

3 The Additronal Director General, Directorale General of GST lntelligence, Hyderabad Zonal Unill^-11-2221 4, Lane opp. to HDFC Bank, Begumpet, Hyderabad 500016

¶472

...RESpoNDENrs

¶473

Petition under Article 226 of the Constitution of lndia^praying that in the circumstances stated in the affidavit filed therewith, the High Court^{may be} pleased 10 issue a writ, order or direction, more particularly one in the nature of

¶474

Wril of L4:rndanrus^(r)clirnn.j lhe^(lernand ootrcc date(l 18lOBl2O23 in Lr.No 04/KNRUHS/Af [ilralrr.rns :rncl the renrtnder Lr No O5/KNRUHS/ Affiliatrons, claled 13/09/2023 issued by Respondenl No 1 as illcgal, arbrtrary and violativc of Article 14,19(1)(g) and 21 of lhe Constitution of lndia and set aside the same

¶475

lA NO: 1 OF 2023

¶476

Petition under Seclron 151 CPC praying that in the circumstances staled rn the affrdavit Iiled in support of lhe^petilion, lhe High Court may be^{pleasedto slay} all further proceedings^prrrsuant to the demand^{noticedated 18lOBl2O23in} Lr.No.M/KNRUHS/Affihatrons and lhe reminder Lr-No.05/KNRUHS/Affiliations dated 13/09/2023 issued by Respondent No.1,^pending disposal^{of this wril} petition

¶477

Counsel for the Petitioner: SRI GADDAM SRINIVAS

¶478

Counsel for Respondent No. 1: SRI A. PRABHAKAR^RAO,

¶479

SC FOR KALOJI NARAYANA UNIVERSIry OF HEALTH^SCIENCES

¶480

Counsel for Respondenl Nos. 2 & 3: SRI DOMINIC^FERNANDEZ,

¶481

SR. SC FOR COMMERCIAL TAXES

¶482

WP NO: 27463OF 2023

¶483

Between:

¶484

Marulhi Para Medical Academy College of Nursing. Rep.by it's Secretary^and Correspondent Dr.Sriram Laxmi Kantha Rao, S/o. Sri^Ramachandra Rao,^age 82 years, LIC Office Road, Bhadrachalam, Bhadradri Kothagudem^District (erstwhile Khammam district), Telangaria State-5071 1 , .

¶485

...rarr,o"r*

¶486

AND

¶487

,| Kaloji Narayana Rao University of Health Sciences,^{Rep.by its Registrar,} Warangal-506002.

¶488

2 The Central Board of lndirect Taxes and Customs, at Norlh Block, New Delhi1 10001 .

¶489

3 The Additional Director General, Directorate General of^GST lntelligence, Hyderabad Zonal Unitl -1 1-2221 4, Lane opp. to HDFC Bank, Begumpet, Hyderabad-5oo016

¶490

..,RESpoNDENrs Petition under Aflicle 226 of the Constitution of lndia^praying that in the circumstances stated in lhe affidavit filed therewith, the^High Court^{may b€} pleased to issue a writ, order or direction, more particularly one in the nature of Writ of Mandamus declaring the demand nolice dated 18.08.2023ⁱⁿ Lr.No.04/KNRUHS/Affiliations and the reminder Lr-No.O5/KNRUHS/^{Affiliations,}

¶491

dated 1ll 09.2023 rssLred by RcsJronrl,rlr t No 1 as rllcgal. arbitrary and violative of Articlc 1.1 19( 1)(g) attl 21 ol llrc C()nsi iirtr()n^()l lr:rl[r and set asicli: the satne

¶492

lA NO: 1 OF 2023

¶493

Pelrtron under Section 151 CPC. gtrayrnq tirat rn the circltmslances stated in the affidavit filed rn support oI tho petrlron, lhc ll(]h Courl may be pleased to stay all further proceedrngs pursu:]nt to lhc dcntan(l notice ciated i8.08.2023 in Lr.No.04/KNRUHSIAIf iliations and tlrc rernrnder Lr.No 05/KNRUHS/Affilialions dated 13 09.2023 issued by Resporrdent No 1, pendang disposal of this writ petition

¶494

Counsel for the Petitioner: SRI GADDAM SRINIVAS

¶495

counsel for Respondent No. 1: SRI A.^pRABHAKAR RAO,

¶496

SC FOR KALOJI NARAYANA UNIVERSITYOF HEALTH SCIENCES

¶497

Counsel for Respondent Nos. 2 & 3: SRt DOMINIC FERNANDEZ,

¶498

SR. SC FOR COMMERCIAL TAXES

¶499

WP NO: 27465 OF 2023

¶500

Between:

¶501

Dr.B.R.Ambedkar Paramedical Sciences, Nalgonda, Rep.by its Correspondent, Sri A.Musta Reddy, S/o. Rami Reddy,Age 46 years, Ryo. Prashanth Nagar,- Kukatpally, Hyderabad

¶502

AND

¶503

..PETITIONER

¶504

1 Kaloji Naray-ana Rao University of Health Sciences, Rep.by its Registrar, Warangal-506002_

¶505

, The Central Board of lndirect Taxes, and Customs at North Block, New Delhi1 10001 .

¶506

J The Additional Director General, Directorate General of GST lntelligence, Hyderabad Zonat Unit't-11-222t4, Lane opp. to HDFC aan*, Oeguripei,^' Hyderabad-50001 6,

¶507

Petition under Nlicte 226 of the Constitution of India ,rrr;,ffil:i''fll: circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a wrft, order or direction, more particularly one in the nature of Writ of Mandamus declaring the demand notice dated 1g.Og.2023 in Lr-No.o4lKNRUHS/Affrliations and the reminder Lr. No.0s/KNRUHS/ Affiliations, dated 13-09.2023 issued by Respondent No.1 as i egal, arbitrary and violative of Article 14,19(1xg) and 21 of the constitution of rndia and set aside the same

¶508

lA NO: 1 OF 2023

¶509

¶510

Pelrtion under Section 15.1 CPC praying lhat rn thc. crrcuntstrnco: st.ttcd rn tile irlf(lavit frlcd in support of the petitron, the High courl may bc pl(jiis(rcj to sl.ry all fLrrtlrer proceedings pursuanl to the demand notice d.riCd 1t:,,,.)r,: 2O23 tn L.r No^{()4/KNRUHS/Affrliations} and the reminder Lr.No 05lt(NRt.,HS'Atf itiations d.le(, 13/0912023 issued by Respondent No 1, pending rlrsircsal r;i thrs rvrit pclrlron

¶511

Counsel for the Petitioner: SRI GADDAM SRINIVAS

¶512

Counsel for Respondent No. 1: SRI A. PRABHAKAR RAO, SC FOR KALOJI NARAYANA UNIVERSIry OF HEALTH SCIENCES

¶513

Counsel for Respondent Nos. 2 & 3: SRI DOMINIC FERNANDEZ, SR, SC FOR COMMERCIAL TAXES

¶514

WP NO: 27467 OF 2023

¶515

Between:

¶516

S.R.M. lnstitute of lvledical Sciences and Technology, Rep. by its correspondent sri veeramalla Ramana Rao, Sio.V. D Chokka Rao, Age 44 years, H.No.9-9 -287 , Ram Nagar, Karimnagar district, ,"'unnrn1.

¶517

AND

¶518

"rr,r,oa

¶519

1 Kaloji Narayana Rao University of Health sciences, Rep.by its Registrar, Warangal-506O02.

¶520

2 The Central Board of lndirect Taxes and Customs, at North Block, New Delhi1 10001

¶521

3 The Additional Director General, Directorate General of GST lnlelligence, Hyderabad ad Zonal Unit 1- 1 1 -222 I 4, Lane opp. to HDFC Bank, Begumpet' Hyderabad- 5000 1 6'

¶522

...RES'.NDENTS Petition under Anide 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, order or direction, more particularly one in the nature of writ of l/andamus declaring the demand notice dated 18.O8_2O23 in Lr.No.O4/KNRuHS/Affiliations and the reminder Lr.No.05/KNRUHSi Affitiations, dated 13.09.2023 issued by Respondent No.1 as illegal, arbilrary and violative of Article 14,19(1)(g) and 21 of the constitution of lndia and set aside the same

¶523

lA NO: 1 OF 2023

¶524

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to slay all further proceedings pursuanl to the demand notice dated^-l 8_08.2023 in

¶525

¶526

Lr. No.O4ll(NRUHS/ /tffiLations and the reminder L.r.No 05i l(NRtJttS/ Affitrations dated .'l 3 Og 2C23 issued by Respondent petition

¶527

Counsel for the Petitioner: SRI GADDAM SRINIVAS

¶528

Counsel for Respondent No. 1: SRI A. PRABHAKAR RAO, SC FOR KALOJI NARAYANA UNIVERSITY OF HEALTH SCIENCES

¶529

Counsel for Respondent Nos.2 & 3: SRI DOMINIC FERNANDEZ. SR, SC FOR COMMERCIAL TAXES

¶530

WP NO: 27468 OF 2023

¶531

Between:

¶532

Rainbow College of Nursing,-Rep.by its_Correspondent, Sri A l/usla Reddy, S/o Rami Reddy, Age 46 years, R/o Prbshanth Nagar, Kukatpally, Hyderabad.

¶533

AND

¶534

..,PETITIONER

¶535

Kaloli Narayana Rao University, Rep.by ils Registrar, Warangal-506002,

¶536

The Central Board of lndirect Taxes and Customs, at North B"lock, New Delhi_ 1 10001 .

¶537

The Additional Director General, Directorate General of GST lntelligence, Hyderabad Zonal Unitl-11-22214, Lane opp. to HDFC Bank, Beguripet,^' Hyderabad-50001 6.

¶538

Petition under Arlicle 226 of the Constitution of tndia ,r"r;ffT:i',fT;: circumstances stated in the affidavit filed therewith, the High court may be pleased to issue a writ, order or direction, more particularly one in the nature of Writ of Mandamus declaring the demand notice dated 18.0g.2023 in Lr. No-04/KNRUHS/Affiliations and the reminder Lr.No.05/KNRUHS/ Affiliations, dated 1 3.09.2023 issued by Respondent No.1 as illegal, arbitrary and violative of Article 14,1S(1)(g) and 21 of lhe Constitution of lndia and set aside the same

¶539

lA NO: 1 OF 2023

¶540

Petitibn under section 151 cpc praying that in the circumsrances stated in the affidavit filed in support of the petition, the High court nray be preased to stay all further proceedings pursuant lo the demand notice dated 1g.0g.2o23 in Lr.No-04iKNRUHS/Affiliations and the reminder Lr. No.05/KNRU HS/Affiliations dated 13.09_2023 issued by Respondent No.1, pending disposal of lhis writ petition

¶541

Counsel for the Petitioner: SRI GADDAM SRINIVAS

¶542

Counsel for Respondent No.^.l: SRI A. PRABHAKAR RAO,

¶543

¶544

SC FOR KALOJI NARAYANA UNIVERSITY OF HEALTH SCIENCES

¶545

Counsel for Respondent Nos. 2 & 3: SRI DOMINIC FERNANDEZ.

¶546

SR. SC FOR COMMERCIAL TAXES

¶547

WP NO: 27469 OF 2023

¶548

Between

¶549

Ivlaruthr Educational Society College ot Nursing. Rep by its Sccretlrry zrnrl Correspondent Dr.Sriram Laxmi Kantha Rao, S/o. Sri^{RamachanclrcRao,age} 82 years. LIC Oflice Road, Bhadrachalam, Bhadradri Kothagudern^Dislrrct (erstwhrlc Khammam districl), Telangana Slate-5071 1

¶550

pETtrtoNER

¶551

AND

¶552

1 Kaloji Narayana Rao University of Health Sciences,^{Rep.byits Registrar,} Warangal-506002.

¶553

2 The Central Board of lndirect Taxes and Customs, at^North Block.^{New Delhi-} 1 10001 .

¶554

3 The Additional Director General, Directorate General of^{GST Inlelhgence,} Hyderabad Zonal Unit1-11-2221 4, Lane opp. to^{HDFC Bank, Begumpet,} Hyderabad-500016

¶555

...RESpoNDENrs Petition under Nlicle 226 of the Constitution of lndia^{praying lhal in the} circumstances stated in the affidavit filed^{therewilh,the HighCourt maybe} pleased to issue a writ, order or direction, more particularly one in the nature^of Writ of l/andamus declaring the demand notice dated^{1810812023in Lr No . 04/} KNRUHS /Affiliations and the reminder Lr.No.OS/KNRUHSi^{Affiliations,dated} 13togl2o23 issued by Respondent No.1 as^illegal, arbitrary^{and violative of Article} 14,19(tXg) and21 ot the Constitution of lndiaand^{set asidethesame}

¶556

lA NO: 1 OF 2023

¶557

Petition under Section 151 CPC^praying thatⁱⁿ the circumstances^staledin the affrdavit filed in support of the^petition, the High Court^{may be pleasedto stay} all furlher^{proceedings pursuant} to the demand^{nolice dated1810812023in} Lr.No.04/KNRUHS/Affiliations and the reminder^{Lr.No.05/KNRUHS/Affiliations} dated 13/O9/2023 issued by Respondent No.1,^{pendingdisposalof this writ} petition

¶558

Counsel for the Petitioner: SRI GADDAM^SRINIVAS

¶559

Counsel for Respondent No. 1: SRI A. PRABHAKAR^RAO,

¶560

SC FOR KALOJT NARAYANA UNIVERSITY OF HEALTH^SCIENCES

¶561

Counsel for Respondent Nos. 2 & 3: SRI^{DOMINIC FERNANDEZ,}

¶562

SR. SC FOR COMMERCIAL TAXES

¶563

WP NO 27 47 2 0F 2023

¶564

Between:

¶565

lmaoe M i, lr.rl)rrr^{t'oil:C' (" NuIsrn'J' Rcp'byits Corresponrlcrrt'Srr A I'4usl;r} ii-".J[;^''a'; i;l;,,i^{P,,,,iva';', t6 vi'ars R/oPrashanrh N'rqa;Krrkarpallv} Hyderabir(l ...pETtTloNER

¶566

AND

¶567

1 Kaloii Naray;lna^{R,loUniversrtyof Heallh Sciences' Rep by its Re:gtstrar'} Waranqal 506002

¶568

2 il?;A=ni;;i'l;;;i^{or lndirectraxes and Cusloms'at NorthBlock'New Delhi-} 1 10001^. in!-iioit,onur^{Drreclor General, Directorate GelgrglolG!T lntelligence'}

¶569

H;;;;;;z;.;i^{u"rr i i'nta. ton" oppto HDFC Bank'Besumpet'} Hyderabad 50001il

¶570

...RESpoNDrN ts

¶571

Petition under^{Arltcle226 of the Constitutionof lndia praying that in the} circumstances^{statedin the alfrdavit filed lherewith,the High court maybe} pleased to issue .l^{wrlt, order or direction, moreparticularlyone in the nature of} Writ of N/andamus^{declaring the demand noticedated 18 08 2023rn} Lr.No.04iKNRUHS/Af{iliationsandthereminderLr.No.05/KNRUHS/Affiliations, dated,13.o9.202l-tissuedbyRespondentNo.lasillegal,arbitraryandvlolaliveof Article 14,19(1)(g)^{and 21 of the Constitution of tndia and set asidethe same}

¶572

IA NO: 1 OF²⁰²³

¶573

Petition under Section^{1 5'l CPC praying that in the circumstancesstatedin} the affidavit filed^{in supportof the petition, the HighCourt may f'e pleased to stay} all further^{proceedingspursuant to the demandnotice dated 18.08-2023in} Lr.No.04/KNRUHS/Affiliations^{and the reminder Lr.No.05/KNRUHS/Affiliations} dated13.o9'2023issuedbyRespondentNo.l,pendingdisposa|ofthiswrit petilion

¶574

Counsel for the^{Petitioner: SRIGADDAMSRINIVAS}

¶575

Counsel for Respondent^{No- 1: SRI A. PRABHAKAR RAO'} SC FOR KALOJT^{NARAYANA UNIVERSITY OF HEALTHSCIENCES}

¶576

Counsel for Respondent^{Nos. 2 & 3: SRI DOMINICFERNANDEZ,} SR. SC FOR COMMERCIAL^TAXES

¶577

WP NO: 27475 OF 2023

¶578

Behveen:

¶579

Pulipah Colk:r;e oi itLrrsrng, Rep.by rts Correspondent Sri Pulipati Prasad S/o Narsrmh;rRiro, Aqe :r0 years, R/o.9-1-194. Stalion Road. nnr.1Tar,r,or^

¶580

AND

¶581

1 Kaloji N:rray;rna Ri)o^l.,niversily of Health Sciences,^{Rep.by its Registrar,} Warangal 50(iOO2

¶582

2 The Ccntr:)i Bo:rrd o[ lndirect Taxes and Customs at^North Block,^NewDelhr- 110001

¶583

3 The Ad<trlronal Dueclor General,, Directorate General of^{GST lntelligence,} Hyderab;rrj Zon:rl Unrl'1 11-22214, Lane opp. to^{HDFC Bank, Begumpet,} Hydera bad-500016

¶584

...RES'.NDENTS

¶585

Petition under Nlcle 226 of the Constitution^{of lndia praylng that in the} circumstances slaled in lhe aflidavit filed therewith,^{the High Court may be} pleased lo issuc a writ. order or direction, more^parlicularly one in lhe^{nature of} Writ of Mandanrus declanng the demand notice^{daled 18.08.2023 in Lr'No. 04 /} KNRUHS / Affilratrons and the reminderlr-No^{.O5/ KNRUHS / Affiliations,daled} 13.09.2023 issued by Respondent No.1 as^{illegal,arbitrary and violativeof} Article 14,19(1)(g) and 21 ot the Constitution^{of lndiaand set asidethe same}

¶586

lA NO: 1 OF 20?3

¶587

Petition under Section 151 CPC^praying thatⁱⁿ the^{circumstances stated} in the affidavit frled in support of the^{pelition,the HighCourt maybe pleasedto} stay all further^{proceedings pursuant} to the^{demandnotice dated 18.08.2023in} Lr. No.04/KNRUHS/Affrliations and the reminder^{Lr.No. O5/KNRUHS /Affiliations} dated .t 3.09.2023 rssued by Respondenl No.1 , pending disposal of this wril petition

¶588

Counsel for the Petitioner: SRI GADDAM SRINIVAS

¶589

Counsel for Respondent No, 1:^SRI A. PRABHAKAR^RAO, SC FOR KALOJI NARAYANA^{UNIVERSITYOF HEALTHSCIENCES}

¶590

Counsel for Respondent Nos. 2 &^3: SRI^{DOMINIC FERNANDEZ'}

¶591

SR. SC FOR COMMERCIAL TAXES

¶592

The Court made the following: COMMON ORDER

¶593

l'Sl ./ di /-r!.,,,1 \vt, ):o :1.!;).1 7 ol )i)-,.' [., l)(1rc)t

¶594

THE HONOURABLE SRI JUSTICE P. SAM KOSHY

¶595

AND

¶596

THE HONOURABLE SRI JUSTICI,] LAXMI NARAYANA ALISHETTY

¶597

V/rit Petition Nos.346 I 7 of 2922, 26565 L 26 65!1 26656 26658 266s9 2666t 26663 2664a 2670.6,2o7't9, ?g:IE, 26790 26793 273t6 273L8 2732r 27326 2734 | ,^{27 4O5,27 42O. 27 429,} 27 456, 27454 27460 27467 2 7. 4-62 _27 !63 2746s 27467 27468 27469 27472 and 27475 of 2023

¶598

COMMON ORDER:

¶599

Since the grollnds ol cl),rilcrrse artrl the petitioners and respondents, ail being thc s:rrnc_ rvc procecd to decide the batch oI writ petitions by this t-'onutron r)l der.

¶600

This batch o[ lvrit pctirions erre filcd by the educational institutions assailing the clcmand notice raised bv the l"r respondent-University so far as pa]/ment of G.S.T. on the a-ffiliation fee ald inspection fee together with arrears from July, 2017 onwards.

¶601

For proper appreciation o[ facts, it would be more relevant to take note of the contcnts of the demand notice issued by the 1=t respondent to each of the petitioners in all the writ petitions, which is extracted ers under:

¶602

t:-i"'t)-l it,i. 'i^.t):-t,, ,;, ),

¶603

"llrilt icj|41i{i I() I/r( :ttbJeci cil(d end L'i(lc r(^-r(ncL-s citt:d, tlrc lltrir:t r..::,^irrr- lri, rr dil'k'tl brJ^(iS7' nulltorrlit'-s lo collect en(i deltt,t' tit,'(j.s'/ r/rrr'.s l!1r\ Julq,2Ol7 onu.,orcls <trt a[]ilialion ond itt\t)''t'tt,^tn /t t's irril bq priuote or.slrlr.{liorl-s aJlitiatetl lo K. /V. R I /i.S

¶604

ln tlis rr',:,:r,1. lltt tttt'^lr<:rebty dirccled t<> strbuit 9%; .S.C.S7. rutrJ 9",,^{((;..S '1} . lt IolQl oJ l87o as G.5.1'.) on the ({Jilial[otl ott(] inst)t'clto,1 lct' paid to the Untuersila fron JulA, 2017 ontturcls in thc Jbn| ol Demond DraIl in fauour of^the Registrar, K-N.R.{..i /.S. pttrlaltle at Warangol within l0^doAs. Kindly note ll1et tltc D I).s er" Io be subtnitled seporotelA lor^each Jinancial^{year atulolsct pleascprovide the detailsoJ alliliotion} fee and inspection fee poid tn o toble form^gear uise lor eoch Financial Year.

¶605

Any furthcr orders fronr lhe G.SL authoities shall be communiceled to Aou for funhcr course of aclion."

¶606

For convenience, we are referring to the facts in Writ Petition No.34617 ot 2022 as facts for the rest of the batch of writ petitions as well. However, the other connected batch of matters, which are also heard and decided together, are matters where the impugned demand notice have been raised in the present year, i.e., 2023

¶607

Heard Mr, Gaddam Srinivas, learned counsel for the petitioners; Mr. Dominic Fernandes, learned Senior Standing Counsel, appearing on behalf o[ respondent Nos..2 and 3; and Mr. V. Rajeshwar Rao, learned Government Pleader for

¶608

Corrrrr.t<:r-<:ial^'l'etx Department. fot- rcsltoltrli nl No:, I r rrrt :r trr Wr-tt i)ctitiorr No.2-16 i 7 of 2022. N<;nc appt'itr crl itrr t iir , r ( sl)i)n.lcnt I(aloji Narayanzr Rao Universirr,.' ol Fir.rrlrit Sr:icnccs (r( N R.U.H S.)

¶609

All thc petitioners in the pre scnr t'rit pcrition rr; :rlso rn thc other connected writ petitions arc educational rn stitutions / colleges primarily imparting nursing corlrsc. AII rhe colleges before this Court in the various vrrir Perirrrrrs zrrc rrll afllliated ,,vith the lst respondent-Kalo..1i Narayana Rao Unrvcrsrty of Health Sciences (K.N.R.U.H.S.), (for short, 'rhe 1., r.esponclentUniversity').

¶610

'1. The l"t respondent is a University rt,hiclr hirs been established under the provisions of Act 6 of 1986.^-l'he colleges which intend to get affiliation the 1.r responden t- Ur I iversity are required to undergo certain procedure. For the lturpose of granting affiliation, the 1sr responden t-Universitv is r-equired to first conduct al inspection and for this purpose, thc University charges inspection fees as also alfiliation fees from th€. respective colleges. All the colleges in this batch of writ petitions have paid the inspection fees for the inspection conducted zr:; etlso the affiliation fees for the affiliation granted.

¶611

)

¶612

::(I

¶613

Tlre^(l.S.T. las cttttle^{irlto f()rccrr'-c-f' 0l07 20l"t}

¶614

g. Reccntly, thc respondcnt^{Nos.2 and 3 havc r;tist'rltlt itlnnd} of G.S.'L on the^{alliliationfecs altd inspcctron fccs il'otrl thc l} '' rcsponden^t- Univcrsit-v.^{Bascdttpol.t thc saicl denlanrl, so lltised} b,v the respondent^{Nos,2 and 3, the l"'rcsponclerltUnivt'rsit-)'in} turn demanded^{payment ol G.S.T. on the affiliation fccs and} inspection fees paid by^{each o[ these petitioners bcfore this} Court in the^{present batchof writ petitions lt is this dcmald} raised by the 1.t respondent- University^{from the petltloner-} educational institutions^{which has led to filing of thc present} writ petition.

¶615

At the time^{when the G.S.T.law was enacted, "Education} Scrvice' was one of the^{subjectswhich was taxable under the} 'Heading No -9992' as per notification dated^2B '06^2Ol7 ' Subsequently, there^{were certain categories of services provided} by the educationa-l institutions^{whichstoodexempted from levy} of G.S.T. It is this exemption^{of levy of G.S.T.upon certain} category of services rendered by^{the educationalinstitutions as} per notification No.12 of 2077,^{dated 28.06-2017, which has} been heavily re'lied upon by^{the petitionerspraying for allowing} of the writ petitions and^{quashmentof the impugned demald}

¶616

¶617

/ r,s.r:^.,,\ i,..P _,;,^J t ; I t :i) .t \ t,t,tt t1

¶618

l(itr((' r'iuri'^(l ll_t, llrt' 1., resp<tncient Ultivcrsrt)- Iirr Jt;r,t,lnr:nl ol (i.s 1

¶619

1i. l,r'irr nt'ri coLtnscl lor the pctitioners contendcrl th:r1 pcruszrl ol-Scr-irrl No.ir(r of Notification No. 12 of 2017, daterl 28.06.,2OlZ. u'oulci slrou, tltat the services provided by an erlr:catioit.rl institu tion stands excmpted from payment of G.S.l' lle further contcnclccl that the term "educational institutior.r', has becn further- dcfined in the same notification in Clause lv) of Section 2 of the^(1.S.'1. Act. According to learned counsel for the petrtioncrs, in terms of the sa:d definition, an ir-rstitution providing education services as a part of curriculum for obtaining er qualification, would by itself bring wr thin it the University. In the process, the collection of fees tolvards inspection and afhliation a_lso would get exempted from levy of G.S.T. In addition, he contended that the amendmcnt brought to Serial No.66 of the Notification No.12 ol 2017 , dated 28.06.2017, by incorporating Clause (aa) also would make it emphatically clear that conduction of entrgt/e examination and collection of entrance fees also has been brought within the exempted category and, thus, it would include affiliatron arrd inspection fees as rvell.

¶620

¶621

,r'-\4../.', \ I^/ \t)..t461; cl'2O2/ t i,et. t

¶622

lrr supl>or-t oI his^{cor.ttcl]tion. le.lrllc(l cor-lnsel forth<''} pe tilioncr s lrrstll' rclicd uport a lccetlt^{dccision ol alearnecl} Singic.Juclgc ol the Kirrnataka^{l-liglrCourt itl M/s- RajiwGandhi} University of Health Sciences^{vs.Principal Additional} Director General, Directorate General^{of GST Intelligence} and othersr and also in M/s.Bangalore^{University vs.} Principal Additional Director^{General,DirectorateGeneralof} GST Intelligence and others2,^{wherein the learnedSingle Judge} allou,ecl thc said writ^petitions by^{settingaside the show-cause} notice and also the consequent^{furtheractions as well, raised by} the University from the respective^colleges.

¶623

Additionally, learned counsel for^{the petitioners also placed} reliance on the following decisions of the^{Hon'ble ApexCourt in} The Principal and others vs. The Presiding^{Officer and} others3, Chairman, Bhartia Education^{Society vs. State of} Himachal Pradesha and Maharishi^{MarkandeshwarMedical} College and Hospital vs. State of^{Hi'nachal Pradeshs.}

¶624

¶625

t W.P.No,5794l of 2018, decided on 26.07.2022

¶626

2 W.P.No.l l2 of 2O19, dccided on 26.07.2022 I (1978) I S.C.C. 498

¶627

4 (2Ol l) 4 S.C.C 527 5 (2or7l 6 S.C.C. 67s

¶628

::'):: / s/r.. / ,'i i-,\r,',.-/ t)l )()) ;l Uttcll

¶629

Lcrrr-t rt'rl CoLlrrsol^{lirr llrr'} lrt^{liitotlcl:;rCliccl} 'rtt^{thc ;tilove} decistotts 1o^sh()w []lar^{:lllllirrtiorl is intt-illsic:tllyco:lnCctcr'l u'ith} the cdrtcatron:rl instittttlorls^{il;rgirtg:rl'filiatiorl from a} l)artlcular Univcrsitr'^'l'hat sirrc<:^{tlrc objcct ol thc Univcrsily :tlso rs to} ensure urliform curricttlttrtt^{ancl standards amongthe different} affiliated collcges imparting^{cducationon the samecourseln the} instant case, 1t is the^{nursirtll course',vhichis being imparted by} the petitioners herein,^{thetelore, the lsr respond en t- Un iversity} would also fall within^{the ptrrvicrv of 'educational institution'and} as such the petitioners^{rvotllclurlso be cxempted lrom levy of} G.S.T. on the inspection^{lces and affiliationfees.}

¶630

Learned counsel for^{the petitionersfurthercontended that} in the event, the said fees^{becomes amenable to G.S T. and il the} petitioners are made to pay^G. S.T. on^{the inspection fees ald} afhliation fees, the^{petitioner- Collegeswould be compelled to} pass on the burden on the students^{who get admitted to the} respective colleges of the^{petitioners. Thus, in terms of Serial} No.66 of the notification^{No. l2 of 2OO7,daled 28.06.2017, since} it exempts so far as the^{services rendered by the educational} institutions to^the students, the^{petitioners should not be} compelled^{to pay} C.S.T on the inspection^{fee s and rhe affiliation}

¶631

¶632

:; l{l: tll', t, lt.)!

¶633

fr:cs- lt $,ould zriso bc^{(l( ii rrnCnlrrll() thc illtcrcsl of the slLl(lcnts} rvho have meanrr^{hile t:tl<t'tl ;t<lltttssi()llto lllc pctitioner Colleges'}

¶634

l6.Percontro.Mr.Donlltlicl't'rtlitnclcs[orColntnercia]l'a-x'for respondent Nos.2 to^{4. ctlrttctttlctlth:rt thc inrptrgneddemand} noticejsone\'hichisirlf:tctr:riseclb-Ythel*rrespondent University and the^{l''Iespotltlctlt Univr:rsity as sttch has not} disputed or^{denied paymerlt of G S'T on the inspectionfeesor} affiliation fees.

¶635

Learned Special^{Standing Counsel forrespondent-} Depa-rtment further^{submittedthat in terms of NotilicationNo'11} of 2017, dated^{28.06 .2017} ,^{the Governmenthad madeit} expressly clear^{that underthe 'Ilezrding-9992', the educational} institution is one^{whichis taxablc undcr the G'S'T' law'The} term 'Education^{Service'includesvarious componentsviz',} affiliation fees,^{inspection[ees and various other fees whichis} collected both by the^{l"t respondent-Universityas also by the} respective colleges^{affiliated to the 1't respondent-University' It} was further contended^{thatafter making educationservice} taxable, the Government^{relaxedthe same to someextentvide} Notilrcation^{No.12 of 2017, dated28'06'2017, ard it is that} which is reflected upon^{in Serial No'66of the said notification'}

¶636

I l;:

¶637

Cl:rLtsc (a) of^{ScrizrlNo.66unclcr thc sarltt llt'irri'lirl} ()(192' pr-cscr.ilting sc.rviccs^{providcci l)-v 1rr) edLtczltI)Il:llttrs lLrtlUlrtrr ils} stLl(lcnts, [acr-tlty^{and staff toI)c olleltn<lL'r tlll'r'xetnJrlctl} c.ltcgory so far^{as the levyof t€L\ is conccrncci'}

¶638

According to^{learned counsel for thc} I csportdent Department, a^{plainreading of Serial No.66 (rvhich rt'as ftlrther} amended vide Notification^{No.2 of 20 I B, datcd25.O) .20 l8)} would go to show that the^{collectionol affiliationl-ees and} inspection lees does not stand^{exempted.Ituas the flrrther} contention of learned^{counsel for the respondent- Dcpartment} that, in the^470' G.S.T.^{CouncilMeetingheld on 281 29.062022,} one of the topic of^{discussion in thcir agenda was lrt respcctof} the confusion that^{prevailed regardingthe taxability of G.S T on} sale of application forms^{to the prospectivestudents,issue of} migration, eligibility^{formsto graduatestudents, affiliationri'orks} ald other educational^{activities. lnthis context. the C'S.T.} Council had in its^{aforesajdmeeting categorically resolvedthat} the services^{provided by the educationalinstitutiolls to its} students, facuity^{and sta-ff} stands^{exemptedvide Notification} No.12 of 2017 . daLed2A.06.2O17.

¶639

I J

¶640

¶641

It s,as llrthcr resoh,cd in thc^{strmt: rllt'('l lll!. th.rt so fi,rr as} collection of application fees for^{cntrnllccc.t:ttttttt:r1it.rttarlcl also} collection of lce for issttancc^{oi eligibillrv ctrt ltllr'lltcsand for} cntrance examination and adrlission^{fct-'s. ctc} -.rll^{u'otllrl stand} cxcmpted in terms of Notification^{No' l2 t,l2017. dated} 28.06.2017. However, as regards^{issrte tll:rffiliation of} educational institutions^{rvith the Universiticsarld lloards' etc', it} was resolved that the Circular^{issuedb-v the Government of} lndia, Ministry of Finance,^{Department ofl?cvenue} '^dated 17.06.2021, would be^{governing the field. As pel Clausc(+)(iii)of} the said Circular, G.S.T. @^{18%o applies to such sen'ices provided} by the Board or University^{so far as accreditationto education} institutions is concerned

¶642

Learned counsel for the^{respondentDepartrnentfurther} contended that the decisions^{rendered by learned Single Judge} of the Karnataka High Court^{in The Presiding Oflicer and} others (1 supra) and Chairman, Bhartia^{Education Society} (2 supra) (as was strongly harped^{upon by} the^{Iearnedcounsel} lor the petitioners)^{would not be applicableor come to the rcscue} of the petitioners as^{proper material papers were not brought} before the said High^{Courtat *Lre timeof disposal o[ the said writ}

¶643

: l3:: r,.s/i-. / ., I^...r., li'/J Io i Jr L t,l 2O,:/.\ i,:.t tl

¶644

Jlcliir()r):i.^l1r,r111,n, thc^learncd Single Jr_rclgc Itarl pri,i)Iti-1, r t'lir'ri^{r-r1;.r: (ll.rrrsr'} (r6D of the Finance Act. 199.1 u hich h:rcl rlr. ncgi.i'r, ltsl ,i sel'iccs upon which there urould be .o Iew, ol tux.

¶645

l'lrc lcitntccl counsel for the respondent Deparrment lurthcr brouglrt to thc notice of this Court that Sub_Clatrse (l) of rhe Clarrst:^(;6D oi the Finance Act, 7994 a_lready stoocl omitted by ra, a_r of Firr:rnc<: Act,2016 w.e.f . 74.O5.2O16. The levv of G.S_T. is undcr- thc provisions of the G.S.T. law which does not have any such clausc as was relied upon by the learned Single Judge of the l(arnaraka High Court from the Finance Act, i.e., Clause 66D. Therefore, the said decisions are distinguishable both on facts and also on larv.

¶646

22- I lavir-rg heard the contentions of learned counser on either side and on perusal of the records, what needs to be taken into consideration for deciding the issue raised by the learned counsel for the petitioners is the frrst notification that was issued by the Govcrnment, i.e., Notification No.l 7 of 2Ol7 , datecl 28-062017 *'hich first reflected the description of the services which would be taxable and a,lso reflected the headings and the rate of chargcs of G-S.T. upon each of the services notilled therern-

¶647

:: l-1

¶648

/'.si:

¶649

il l'J() .r ir;i, ,)/ l./

¶650

Scr t:rl No.30^{oINotiftcatiorrNo'1 I of20l7} '^rl;lttcl

¶651

23, t)rr -)O I ,^{is the he:rclsubject rt'hich is relevant for the rlccisiotr} ol tlrrs^{(lotrtt,rvl-r ich for ready refcrence is extracted hcreLtllclcr:}

¶652

N ottficol io tt^{N o. 1t} /^{2 O I 7 - Cent ro I l'L(( Rate )} Netu Delhi,^{the 2B'h} 'iune,^{20 i )}

¶653

(; S./?..-- lD) - In exercise o[ the^{pouters cordenedby sub} .t't ltol (l ) of section^g, sub-section^{(1) oJ Section J} 'l '-^{sr]b--seclrl)rt} 1s1^,t1 ','ciioir^{l5and sub'seclion(1) of Section 16 o[ tlrc Centrol} 'r;ruxl' oncl Seruices Tax Act, 2017 (12 of 2017), the Centntl (;ot)et nnent, on the recommendations^{of lhe Council' and on bettq} solisJir'r/ th..t it^{is necessaryin the pubticinterestso to-rlo' hercbtl} ,t,ttlies nat the central^{tax, on theintra-Statesupplyo[ seruices of} ,l<.:icnlttion cts specifred^{in column(3) of the Table below'fallinq} rtrr<.lei Chapler,'seciion^{or Heading of schemeof classrlication of} .sr.'ruices ai spe6itr24^{in column (2), shall} .be^{leuied at the role Qs} slrcctliad in the iorresponding^{entry in Column(4), subjeclto tha} .lu,lrrl'rr,o,o as speciJied^{in theion'esponding entry inColumn (5) of} the sctrd Table^:

¶654

Chapter, Description of Seruice Rate Condition
Section or (per cent)
Hea
llc:rclin 9992 Education services 9
[-i

¶655

From a plain reading^{of the above notification,itrs}

¶656

evidently clear that^{educationalservices have been particularly} held to be taxable.

¶657

21c. lt is now relevant^{to take note of the notihcationissued by} the Government of^{Indiagranting exemptionto certalnservlces'} vide Notification No.12 of^{2077 -Central Tax (Rate), clated} 28.06.2017, at Serial^{No'66, which again for ready reference is} reproduced hereunder,^viz.,

¶658

I'SX I ,\ LNA,J J tt: i1' oJ 2022 & bar.t1

¶659

,. |^),. )rt), (:rttrr i.0\ llirit,l

¶660

N<:ru L,!ttr, t)r )lj,' .)rutc. 20l7

¶661

t S /r' li lr:,.,,,,,. ,,1 tlll. l)oLucr:, ct) lL,rtcd LtJ srtb_s<:cttott (l)L>[:cctto, t] o! ;1t,, t t,ir.t ;,et,l;,r,1 Sr.r;,',.;::;,'^" rrr i ,, )r,,, 1r, o, i,,,,,1 il ,,1:,,,,:,i,,,,:,,:.,,,,_:,,,.,:,,,,,,,,:;,,,,,t!ta,u.s.,,r.sf,(r,,,,,iii,.,ii".,".,.y,, r.tL,tt,br1 t.tt,rtt1n, t1t, i r t t t , , ,, , , , , ' .' 'l" recomttl<\ul(tt tons ttj tte cottttctl, s7-,ec4i.ri r,, c,,1,,,,,,, , ,1 ,,1 ,i,, ;,,',l,:;,'.''i:'1, ;L,:""iil,,i.ri[l/ri'!!r,,ril, r:;] leuictl ,.tltt.rttrt rrttt,t :,ui) ,ttttDt lj)oISectiongof rhe ioitlAct, (rs rs1,l {,rces.s o/ tttc srtttt to\ t.t)lc,tu.t:,.(l it Ur" ,or"'o,"- lii,i.u ,^ ,n" cotrespondtn(J t\tnt tl ( otrrrt 14) ol the gara roirle,l-,ii.l""" otllent\se, stlbJ,\1 Io tli, ttltconesr)o,tcrttt(J,itrn1 ,n {-,,r,,,rn j:;";',,r;,::,N'";i,ul'*'c"fita "o".r,o.o^in,n"

¶662

st. No.	DescriptionofService Chaptcr, Sectionor -!e^dirl-g	Coudition Rate lper^ceut)
66	Heading⁽¹⁹⁹2 tS,.ntr,.l,rrrrr,lerl- lir)l);tn c(lU(.ational rnstilut,ont()itsstudents, lircLrlt\iul(lst;r[f, It))^roaD r,(lllcirtional rnstitrrtion,I:yrvayof It)^transJ)orritIionof s( u(l('llls,far.rrltyand stall; (ii)cilr(.nngrrcludingany mrd-da! nrr,.rlsscheme sPonsorc(iI)_.theCentral (iovernl)(11l, State (iovernmcot or Union tcrri torr/; [riil^secrrnlyorcleaninsor housc-kecprrg ""-r=aaa performeri in such erlucatroal institution: (rv)servrccsrclattngto adrntssioDtu,OrcondUct ofexamination by,such Institution; rrptohigher secondar,; [,roritlctl that nothtngconlJtllcdrnentrv (b) shall rpnl!. ro a; educational institution othcrUrananinstitution plovidingscrvr.csbyrvay orpresch,rrleduc.lion -atttl^{erltrlaI rrrl} upto hr(hcrs,.con,li,ryschoolor eq!1Yele!!	9

¶663

::l(r:: f{/,\r).i,t/)r. L,^{,t) i ),</sup> 1)}

¶664

26.^'fhe itborc ttotrlti:ttliolt^{sioocl atncnrlcd vide Notilicatioll} No.2 ol 2O 18.^(i:ite d^2li.O I^{:1018.l'Itt--rt:itl Clar-tse (ata)lr':rsztlstr} insertccl arftct- Clatrsc^{(;t) Llrtrlct} Scrial^{No.66, u'hich rcads as} und er

¶665

'lo) oq(lutst senll^{rturrtl)c'r (:t(t,} Itt lha^{ent\l in coluntrt (3)}

¶666

(i) elter item kr), the fdtowing iten^{shallbc inserted,uiz'.,}

¶667

"lua) by an educalionol olslitution bg tuay of conducl of enlrance exomination ttgttirtsl^{cortsideralionin the} lorm^of entrance fce. "

¶668

The aforesaid amenclment^{was brought by virtue ol a} decision that vvas taken on^{the recommendations of the Council,} and the 25rh meetinfl of C.S.T.^{Councilheld on 18.O 1-2018,} wtrerein certajn exemptions /^{changes in the C.S.T. rates was} decided and one such item^{was in respectof the service relating} admission and conduction^{of examination.The decision of the} said Council is reproduced^{hereunder, viz-,}

¶669

"(20) To exenry)t seruices^{relating toadmissionto, or} conduct of examination^{prouided to all educationalinstitutions, as} deJined in the notifcalion.

¶670

To exempt seruices by educational institution^{bg uloyof} conduct of entrance^{examinationagainstconsiderationin the} form of entrance lee."

¶671

',,.ji, ; '/l -,\ l,,r:j,

¶672

Il r.r'c rcircl the provisions ol- (l S.'l' I.Lrr . r ltr' I;oIifir:;rtron No.I I of 2017, dated 28.06.20 17. t'nr;rlr,rlrtrrllr ttolrls ( (lLt(.itl^jon service to bc olte tvhrch is liablc to l:t.^'l'ltc l-cla.raLtor.ts srantc(l vidc Notificertion No.l2 of 2017 is corrlirrt rl to rh' scrviccs rendered by the educational instrtrrrior)s to lhc stucl.'nts, fircultv and staff. It also grants exemption in rcspcct oI collcction of fees relating to entrance examination and olhc.r li.cs chargeablc from the students for admission or an-_v such prlrl)ose . N-ou,herc has the respondents declared or notjfied that charging ol'inspection fees and the affiliation fees b_r,the 1.' rcsportricnL University also would fall within the exempted category. Under thc ta_xing law, unless there is a specific exemptior-r granted specifically on inspection fees artd affiliation fees, the petitioners ciurnot be permitted to claim exemption drawrng an inference of the affiliation arrd inspection fees borh being part of the Notification No.12 of 2077, dated 25.06.2Oi7 , and also being inter-linked ro the curriculum which is undertaken by the educational institutions ald the admissions derived therefrom.

¶673

The fact that the Notification No.I I of 2017. dated 24.06.2017, has a broader subject r,rdren it prcscribes education service arrd Notification No.l2 of 2017, dated 29.06.2017,

, -

::llJ::

specill(l?rlly^{(rlltlmer.ltcsspccilic ser.iccs \ l)l( llsl?lll(lcxcrnptcd} and it'tspcctiorl^{zrnd urffiliiltion l'ccs I)olt t'llt'r'tcrl illtlrc} Notification^{No. 12 of 20 17' clated28 06 20\ 7tlrc lcliefsought} for by thc^{pctitroners or thc issueraisecl b1' tllt' pcl itioncrsrvould} not be sustainablc-^{Sincc rhere\rere ccrlltlllIlandicaps and} confusions^{prevailing,the G S T' Council itscll irr rts 'l7rh G-S T'} Council Meeting^{held on 28129 '06 '2022 verl catcgoricallyheld} that as regards the question^{of granting cxcmptiontothe} affiliation^{andother fees collectedbY thc} 1", rcspondcntUniversity, it^{is the CirculardaLed 17 06 2021} issued^{bY the} Government^{ot India u,hich rvouldgovern the fieldand clause(4)} thereof reads^{as under:}

¶678

Council^has "4. Taking into^{account the: oboue, the GST'} recommended,^{to claifg as belotu :}

¶679

(4 G.S-T. is^{exempton seruicesprouidedby Cenlralor Stale} Boards^{(including the board'ssuch as NBE) by way of conducl of} examination for^{the studenls, including conduct of entronce} exa.mination for^{admissiontoeducational institutionlunder} S.No.66(aa) of^{Norif-No.)2/ 2017-CrB)|Therefore' G S' T' sholl} not applA to any [ee^{or anA afllount chnrgedbg such Boards for} conduct of^{suchexaminationsincludingentrance examinalions'}

¶680

(ii) G.S.T- is^{alsoexempton inpul seruices relating lo} cdmission to,^{or conduct of examination, suchas online lesting} service,^{result publication, pintingof notifcationfor exarnination'}

¶681

I 9:: i.,r, . / ,'i :.1 ,,,),,1(,1) t)l 't)')'','1 t,

¶682

rtrlttttI ttrrrl OrrrJ riLt,.SltOrt pept'rS, LI(., rt.,ltt rt 11r1114!q,rj I,r strr./, lt,ttrrl:; irtrl<,r S.it'o t;{lb)(iu) oJ No 1-l/2()1i'( ilR)].

¶683

^'otrf.

¶684

ilti (, S'l- rrt lll. tutc ol' 18,)i' ctp;tlies tt) ()tl1(.t :,1 tt,icos l)t(tt.,t(lt (l ltrl :,ttc'lt lloctrds, nenr(ltl oJ'prouidinq accrt:tlittttiott tt) an irtstttultt) ()/ 1.) (r 1)rrs.s-sionel (eccrcditalton :fce or x:g1istt tttiotr ,k,r srrr.h ris Itt: Jitr^{ItI|IODscree\itlg le-sl,I} so as lo ctuthorizt: Ilt(n to !)t..)uid(, I hr,t r rc spactiue seruices. "

¶685

3(). A plairr reading of the said Clause (4) rvouid qivc a clcirr irrclicertion that, except for the exemption that h.rs bct,n specifically cnumerated in Notification No. l2 of 20 ] 7, clarttl '28.06.2O17. all other services rendered by edLtcational rnstitutions ajld universities are taxable under the G.S.T. lau,. Another fact rvhich needs to be considered is that under thc Notification No. 1 1 of 2Ol7 , dated 28.06.2017 , (as has been discussed earlier), the entire^,education service,itsell is helcl to be taxable under G.S.T. law, and if the Government intended to exempt the educational institutions and universities from the ambit of G.S.T. law, they would have simply, as in Notillcation No.1 I of 2017, incorporated 'education service, ard u,ould havc exemptcd the petitioners and the universities as well. Howevcr, that is not the case.

¶686

Notification No. i2 of 2Ol7, dated 2t .06.2O17, \ ,hich stood amendcd further vide Notification No.2 of 2O1g. dared

¶687

-J

¶688

::20::

¶689

25,{) I .2O 18, specificzrllv e rtui}icr:ttes the spe cific llatLlro tll-scn icc rerrit'rerl llv the edr-tczrtional institutions^{tvhichri oltlcl stan<l} eLegrP ted. Inspection and afliliation^{fees howeveris not} pqrt of the s-414 nqllifie4llien-granting exemption.^{yct anoihcr} aspccl u'hich needs to be considered^is that^{NotificationNo- 12 of} 20 17. datcd 2a.06.2017 ,^provides for^{exemption ol' services} rendcrt:cl bv the educational institutions^{tothree different} categorics, i-e., students, faculty ald staff.^{lt does not deal u;'th} the services rcndered by the^{universit5rto the educational} institutions.^{'Affiliation'} and^'inspection' is^{a service rendered by} the university to the educational^{institutionsfor whichthe} university had charged the respective^{educational institutions.}

¶690

Surprisingly, in the instant case, as of^{now, the I} "t respondent-University does not seem to be^{aggrieved of the} demand raised by the respondent-Department^{so far as payment} of G.S.T. on the inspection ald afhliation^{fees is concerned.} What is further necessary to be reflected at^{this juncture is that} the nature of service rendered^by the lst^{respondent-University} to the rcspective educational^institutions is^{at a stage wherethe} admissions to the students have^{not commenced.lt is at the} inception stage of the educational^institutions that^the

¶691

¶692

l'^tl. J 3: 1.i;i...1 tt,1 't), )0)2 & boilL

¶693

inspection rs corr<ltrt tcrl rutcl tirt' al'iiliation^js tllcrc:Iitcr grantcd 'l'hc arlmissior an<i t lrr. st'r'r'icrs rendcrcd bv t hc c<ltrcertional institutiorrs to thc st irrlt'nts, thc farcr-rlty zrlrd the :;taf[ are all scn'ice s renclcrcrl strlrscc;ttcnt trr the affiliation. Therclore, the contention that the J)('titroncrs have cetnvassed is hard to accept-

¶694

The Constitutirin tlcnch decision of the Honble Apex Court rendercd in thc cast: of Commissioner of Customs (Import), Mumbai vs. M/s. Dilip Kurnar and Companyo, dealing with the situation where [hcrc rs zrnv doubt or confusiorl so far as claiming oI exemption^js concerned (though there is none in the present writ pctition so far as this Bench is con<:erned) the Hon'ble apex Court held at para Nos.48 to 5I as under

¶695

"48. The^,rcxt oulhoritlt,^which necds to be referred is Mangolore Chemicals lMongalorc Chemicals and Fertilisers Ltd. v. CCT, 1gg2 Supp (1) SCC 2ll ,ls rte have ttlready mode referance to lhe same eorlier, repctition of the same is not necessory. From the aboye decisions, the following position of law vould, therelore, be clear. Exenplions ft om laxalion hut,e u lentlency lo increase lhe burdcn on the olher unexenqtcd clu.ss of' lexpoycrs A person cloiming extmptirtn, therefore, hus to cstabli.sh thot his case squarely lalls witltin the exenplion notifcation,^qntl while doing so, a noli,ficalion sfutuld be conslrued ogein.\t the suhject in cose of ambiguity-

¶696

.-.--

¶697

6 (2018) 9 S C.C. r (F R.) {S C }

¶698

!: i..i :,t, i' )'.' ,l,lt ' i , ,: :!' )

¶699

!lu rit1,' tp \i,!tt'-,,tit'ir⁽ it,n,tLttls L1\t fllqn,:uit)t( ('h,ttticul.' ,t'i,l ltrrtli'.,' l.r,l r t t l. lt)t): StVp il)SC(:211 \te! Opprt)r?d h.r ,r titrrr linlgc llr'a.lt lt .'t)\ t)lrott lndiu Ltrt t^('( E [:'otrtpon^{ln,h,t l.rti tt ( l',. lr'/i.\rlrl) t.it .( (6t)hJ ln tlu.s ctr.tc.} profutblr./,tr tlt fit.'t t:ltt tltL !t'\tt)tt \ttt\ lt).\atl us to wlrcthtr thc henc/it o/ u)l t,\t'ttl.,ttt)u ) )ttfiLuut)tl tltoultl lo to thf .\ xbj e c t/us.\e -\sc c vlrcn thart t.' trnhi!,trrrt I lrc tlrt .hrrlge l)rnL'h. in thc backgrowd of l:ngli:h anl lntliurt Ltt', ' itr ltnt 16. uuttttitrtotr.yl), htld as follov,s : (SCC p. 6t11

¶700

"16 ll'a ur,:. holr,arvr. o/ thc oltinion thal, on principle, the de cisirtn of'tlti<sup>( t rt in lfuntulora⁽ henicals [Mangolore Chenicals orul Iurilisers Ltd t^('C'1 . 1992 Supp (l) SCC 211 -^{and in Union ol lrutiav. l!oorl l'apcrs Ltd. [Union of lrulia} v. llood Popars l.rl . (199t)) t S(^(' 256 . 1990 SCC [ax) a22J ,^{re/erredto theretn raprcs(nt.\ thc correctviev of} law.^The principlc thet in cuse of onhiguity, a la.\itg slolule should be conslrued in favour oJ'lhc assessee -- assuming that the said principle is gootl and ,sound -- does not apply to the conslruclion of an exception or un erempling provision, lhey have lo be constr cd strictly tl person invoking an exception or an exemption provision to relieve hint of the tax liability musl establish clearly lhat he is covered by the said provision. ln case of doubt or ambiguity, benejt of il must go to lhe State.^"

¶701

In TtSCo Lrd. v- Starc ol Jharkhand [Trsco Ltd. v_ Stok of Jharkhand, (2005) 4 SCC 2721 ,^vthich is another nvo-Judge Bench decision, this Court loid dov,n tlrut aligibility clause in relalion to exemplion notificotion n st be Eivett strict meonittg ond in pora 44, it waslurther heltl : (SCC pp. 289-290)

¶702

1l. l'hc prtnLiltl( tlut t,; t1i ,1,,,,1 1,t ,'tt,r,,tt,t: tir,,i \l(tlltlc i.\ Oh.Scurc str'lt (t)n\tntt nt)D t\tit^jt Iti\t)] \ r/;r irr.r,rrr ttr,r).ht,rrltl cLl. rUul.l lrtr, t,t ttl,!,,,., .,,t t , ' , , t , t \ . . t t .^. . . , t t , i tttl t'\ttnp(ion nollitttlit)n tt\ t \tt),,t,,t,r' Ii\ l.,t tl. u..se.tsa( lo Shov tllut ltL ,',tDttt t, ttltIt tltL, l) t yit,.i. t)l cxcmplion (see i\ott4tttn lttli,t l.ttl r t (.1 f\otrtptrtr /nrlit ].td v CCE. 1991 Supp (i) .( ( ho6l )

¶703

ln Hari Chand cu:,' lt ('li t ll.tt.t ('httnLi Slut Oopul. (2011) 1 SCC 236J , as ulrecttlt' dittttst'tl tht,tlrtt,ttion l,rt.s trhtther o person claiming exemptnn is raqut L't/ to t ottrytl) tr ith the ltrocr,lure strictlt to at'oil the bene.fit. l'hc qu(:ttt)n l)tt(tl tut<l dt,LulLtl vrt.; inrfuacl rltfferenr. The said decision, y'hrch tc lrtnt rtlrL,tt(I.t, tlrscussai! su?rtt, however, indicotes lhal while con.\tt.uiug on L,\L,Dtption notification, the Court has lo dislinguish lhe corulilir,ttt.s vltith requira strict conplia ce, lhe non-compliance of which y,utld rendar rha oss?s.\ce ineligible to cloim exemption and lhose which reguirc .ttbstontirrl totrry iarle to ba entitled for exemption. We are pointing ot this espect to clispel dny doubl about the legal posifion as e)lorcd in thts tlect.sion ls t rcady concluded in para 50 above, ve uay rcttcr\le thqt we ere only concerned in this case with a situotion u,hert tlrcre is ornbiguit.v in an exemption notirtcalion or exemption clouse, in vhich eve lhe bcneft of such arnbiguity cannol be extended to lhc suhject/assessce by (pplying the principle thot an obscure antl/or (tmbiguity or doubtrt lscal statute must recei)e o construction fayourin? the usjessee. Both the situottt)ns urc diferent and while considering an c.rr] ption noti/icotiotl. the di-\ttnclion cannol be ignored. "

¶704

Relying upon the constitutional clecision of the Hon,ble Apex Court also, we are of thc firrr vieu, that firstly, the Notificatron No.12 of 2Ol7 , dated 2A.06.2017 , cannot be made

¶705

¶706

::21:: PSK,,l &, L..^..1 wP No.34617 ol2022 & bak:ll

¶707

3dA'^

¶708

applicabte upon inspection and affiliation^{fees charged by the} l" respondent- University from the educational institutions. Secondly, since so far as inspection and afhliation fees charged by the 1^.t respondent- University from the^educational institutions has not been specifically^exempted i;i^{terms of the} Constitution Bench^judgment in M/s. Dilip^Kumarand Company (6 supra), thc said benefit^{cannot be extended to the} petitioners. As regards the tr'r'o decisions^{renderedbythe} Karnataka High Court^{rn M/s. Rajiv Gandhi University of} Health Sciences^(l supra)^{anci in M/s.Bangalore University} (2 supra), which u'as heavily relied upon^{by the learned counsel} for the petitioners,^{we are incompleteagreement tothe} contentions raised by^{the learned counselfor the respondent-} Department that the^{learnedSingleJudgeof the KarnatakaHigh} Court while passing^{orders in the 'aJoresaidtwo decisions,has} relied upon the^{provisionsof Finance Act, 1994 (Clause66D)'} Sub-Clause^{(l) ol Clause 66Dof the FinanceAct, 1994 which in} fact, first of all,^{stood omittedby the Finalce Act, 2016 w'e f'} 14.O5.2016. Secondly,^{what also needs to be mentionedis that} under the G.S.T. law there^{is no such provisionas Sub-Clause} (11) of Clause 66D of the Finance^{Act. Therefore,we a-re inclined}

¶709

¶710

J,!t
,{

¶711

l';:tK' t^{& I'NA'J} ,,,, !, No.:116)7 a'.2OJ)^{&' b\tch}

¶712

¶713

to respectfullv^{disagree u'ith the vieu' taken by thc Karnataka} High Court^{in the a'foresaidtu'o decisions Therefore'the said} decisions^{are d'istinguishablein facts and larl'}

¶714

35.^{For all the aforesaid reasons' rve do not lind ilny substance} in the^{contentionsraised bythe learnerl counsel for the} petitioners.^{Accordingly, the Writ PetitionNo'346 17 ot 2022} stands^{dismissed.Consequently'all the connected\'rit petltlons} also stand^{dismissed. No costs'}

¶715

¶716

36.^{As a sequel, miscellaneous petitionspending if any in these} writ petitions,^{shall stand closed}

¶717

SD/- C, PRAVEEN^KUMAR ASSISTA}LT REGISTRAR //rRUE coPY//

¶718

seSBru oFFtcER

¶719

ONE FA|T COPY^{tO THE HON'BLE SRI JIISICEP' SAM KOSHY} '(For His LordshiPs Kind Perusal)

¶720

oneFaiTCopytoTHEHoN,BLESRIJUSICELAXMINARAYANAALISHETTY (For His LordshiPs' Kind^Perusal)

¶721

To, 1. ll LR CoPies.

¶722

Z. fne UnAer Secretary,^{Union of lndia lvlinistry of Law' Justice and Company} Affairs, New^Delhi.

¶723

The Secretary,^{Telangana Advocates' AssociationLibrary' High CourtBuildings'} Hyderabad.

¶724

a. One CC to Sri^{Gaddam SrinivasAdvocate[OPUC]}

¶725

sonecctosriA'PrabhakarRao,sCforKalojiNarayanaUniversityofHealth Sciences^(OPUC)

¶726

OOneCCtosriDominicFernandez,sr'SCforCommercialTaxes(OPUC) 7. Two CCs to GP^{For Commercial Taxes, HighCourt for the Stateof} Telangana. IOUT] 8. Two CD Copies IVBC GJP

j'\

HIGH COURT

DATED: 1711012023

,! 5i-4 - r:o
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C 1bNil\ ):
4t,
+
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¶733

COMMON ORDER

¶734

Writ Petition Nos.34617 of^2022, 26565, 26654, 26656, 26658, 26659,^26661,26663, 26688, 26766, 2677 6, 2677 9, 267 90,²⁶⁷ 93,^{27 316,} 27318, 27321, 27326, 27341, 27377 ,27405,^27420, 27429, 27456, 27458, 27460, 27461,27462,^27463, 27465, 27467, 27468,27469,²⁷⁴⁷² and 27475 oI 2023

¶735

DISMISSING THE WRIT^PETITIONS

¶736

WITHOUT COSTS

¶737

-v_)
u
<br>

Sri Satyalaxmi College of Nursing v. Kaloji Narayana Rao University of Health Sciences

Case brief

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Sri Satyalaxmi College of Nursing v. Kaloji Narayana Rao University of Health Sciences

Case brief

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