Educational institutions challenged GST demand on affiliation and inspection fees. The High Court held that such fees are taxable under GST, not covered by the exemption Notification No. 12 of 2017, and dismissed all writ petitions.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
[3386 I
HIGH COURT FOR THESTATEOF TELANGANA A1 HYDERABAD (Special Original Jurisdiction)
TUESDAY, ]IIE SEVENTEENTHDAY OF OCTOEER TWO TIlOUSAND ANDTWENTYTHREE
PRESENT
THE HON'BLE SRI JUSTICEP. SAM KOSHY AND
THE HON'BLESRI JUSTICELAXMI NARAYANA ALISHETTY
Writ Petition Nos.34617ol 2022 2656s 2665426656266s8 26659 26661 26663. 26688. 26766 26776 267792679026793 27316 27314 27321 27326 27341 27377 274052742027429 27456 27458 2746027461 27462 27463 2746527467 27468 2746927472and 27475 of 2023
WP NO: 34617OF 2022
Between
AND
(ResponcJent Nos.1 & 5 ;rri:rnrplcatled asper Courtorder daed04.1O.2O23in l.A-No 2 of 2O2? n \rv/ P No.J'1ijlI ol 2022)
...RESpoNDENrs Petition under Artrclo 226 ofthr: Constitution oflndia prayingthat in lhe circumstances statedrn thc aflrdavitfiled therewith,the High Court maybe pleased to issue an appropflatc writ, order or direction moreparticularly onein the nature of Writ of Manclarrus declaringlhe impugned demand noticedated 26.02.2022 in Lr No.1249/AC5/KNRUHS/2022 and the reminder Lr.No.SpUAC6/Acad/KNRUI-lS 12022. daled 24.08.2022 issued by Respondent No.1 as illegal, arbrtrary andvrolalive of Article 14,19(1Xg) and 21 ofthe Constitution of lndia and seI asrdc lhesame
lA NO: 1 OF 2022
Petition under Section 151 CPC praying that in the circumslances stated in the affidavit filec, in support o[ thepetition, the High Court may be pleased to stay all furtherproceedings 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
Counsel for the Petitioners: SRI GADDAM SRINIVAS
Counsel for Respondent No. 1: SRI A. PRABHAKAR RAO,
SC FOR KALOJI NARAYANA UNIVERSITY OF HEALTH SCIENCES
Gounsel for Respondent Nos. 2 & 3: SRI DOMINIC FERNANDEZ,
SR. SC FOR COMMERCIAL TAXES
Counsel for Respondent Nos.4 & 5: SRI V. RAJESHWAR RAO,
GP FOR COMMERCIAL TAXES
WP NO: 26565 OF 2023
Between:
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
AND' "i.
..RE.'.NDENTS
Petition under Allicle 226of the constitulion of lndia praying thal in the circumstances statedin the affidavit filed therewith, the Highcourt may be pleased to issue a writ, orderor dlreclion, moreparticularly one in the natureof Writ of Mandamusdeclaringthe 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) and21 of the Constitutionof lndia and set asidethe same
IANO: 1 OF 2023
Petition under Section'l 51 CPC-prayingthat ln the circumstances stated in the affidavit filedin support of the petition,the High Court may be pleased to stayallfurtherproceedingspursuanttolhedemandnoticedatedlB.0S.2o23in Lr.No.04/KNRUHS/Affiliationsand the reminder Lr.No.05/KNRUHS/Affiliations dated1 3.09.2023issued by RespondentNo' 1 ,pendingdisposal of this writ petition
Counsel for thePetitioner:SRI GADDAM SRINIVAS
Counsel for RespondentNo' 1: SRI A' PRABHAKAR RAO' SC FOR KALOJINARAYANAUNIVERSITYOF HEALTHSCIENCES
Counsel for RespondentNos-2 & 3: SRI DOMINIC FERNANDEZ' SR. SC FORCOMMERCIALTAXES
WP NO:26 6540F2023
Between:
Aoex Colleqe of Nursing,Rep. by its Correspondent -Sri. A ChennaReddy' ij[.'iR;;iR-"day,Age 55'vears,RTo.Vanasthalipuram,Hvderabad.perrrroruen
AND
, 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
lA NO: 1 OF 2023
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
Counsel for the Petitioner: SRI GADDAM SRINIVAS
Counsel for Respondent No. 1: SRI A_ PRABHAKAR RAO,
SC FOR KALOJI NARAYANA UNIVERSIry OF HEALTH SCIENCES
Counsel for Respondent Nos.2 & 3: SRt DOMINIC FERNANDEZ,
SR. SC FOR COMMERCIAL TAXES
WP NO: 26656 OF 2023
Between:
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*;;.;
AND
1 The Additional Director General, Directorate General of GST lnlelligence, Hyderabad Zonal Unitl-11-222t4, Lane opp. to HDFC Bank. aeguipei,' Hyderabad-500016.
.,.RESPONDENTS
Pelition under Nlicle 226 of lhe Constitution of lndia praying that in the
circumstances stated in the artidavit Iired therewith, the High court may be
pleased to issue a writ, order or drreclion,more particularly one in lhe neturc ol Writ oI MandaDrus declaring thedemand notice daled 18 0B 20;13rrr Lr.No 04IKNRUHS/Af filiationsand lhe reminderLr.No.o5/KNRUHS/Alirirrrtions. dated 13 Og.2023 issued byRespondent No.1as illegal, arbitrary and vrolalrvc(), Article 14,19( 1Xg) and 21of the Constitutionof lndia and set aside [hesanre
lA NO: 1 OF 2023
Petilron under Section 151CPC praying that in the circumstances st.ltectrn the affidavit filedrn supportof the pelition, the High court may be pleasedto stay all furlherproceedings pursuantto the demand notice dated18.08.2023in Lr_No.04/KNRUHS/Affiliationsand the reminderLr.No.0SiKNRUHS/Aftiliations dated 13.09-2023 issuedby RespondentNo.1, pendingdisposal of thrs writ petition
Counsel for the Petitioner:SRI GADDAM SRINIVAS
counsel for RespondentNo. 1: SRI A. PRABHAKAR RAO, SC FOR KALOJI NARAYANAUNIVERSITYOF HEALTHSCIENCES
Counsel for RespondentNos.2& 3: SRI DOMINICFERNANDEZ' SR. SC FOR COMMERCIALTAXES
WP NO: 26658 OF 2023
Between
Shivananda College ofNursing, Rep. by -itsCorrespondent SriVeeramallaRamaiaRao,S/o.V.DChbkkaRao'Age 44 years, H.No 9-9-287, Ram Nagar, Karimnagar.district,Telangana-
...pETtTtoNER
AND
.-.RESpoNDENrs
Petition under Anicle 226 of the Constitutionof lndia praying that in the circumstances stated in the affidavitfiled therewith, the High Court may be pleased to issue a writ, order or direction, moreparticularlyone in the natureof Writ of l/andamus declaring the demandnoticedated 18.08.2023in Lr.No -O4 / KNRUHS /Affiliatiom and the reminderLT.No.OSiKNRUHS/Affiliations. dated
(
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
lA NO: 1 OF 2023
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
Counsel for the Petitioner: SRI GADDAM SRINIVAS
Counsel for Respondent No. 1: SRI A. PRABHAKAR RAO,
SC FOR KALOJI NARAYANA UNIVERSITY OF HEALTH SCIENCES
Counsel for Respondent Nos. 2 & 3: SRI DOMINIC FERNANDEZ,
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
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
tA NO, 1 0F 2023
Pelrtron undcr Section.151 CPCpraying thatin the circumslances slaterj in lhe:rffidavil filetirn supporl olthe petition, the High Courtmaybe plcased lo sl:ry all ,urther proceedingspursuant to the demandnotice daled l B.OB 2Lt23 tn Lr. No.04/KNRUHS/Af tiliatrons and thereminderLr.No.05/KNRUHS/Aflrltatrons dated.13 Og 2023 rssued by RespondentNo.1 ,pending disposal of lhrs wril petition
Counsel for the Petitioner: SRI GADDAM SRINIVAS
Counsel for Respondent No. 1:SRI A. PRABHAKARRAO, SC FOR KALOJI NARAYANA UNIVERSITY OFHEALTHSCIENCES
Counsel for Respondent Nos. 2 &3: SRIDOMINIC FERNANDEZ,
SR. SC FOR COMMERCIAL TAXES
WP NO: 26661 OF 2023
Between:
Sri Satyalaxmi College of Nursing, Repby its Correspondent SriB.Vema Reddy,-S/o. Manik Reddy, Age 57years,H.\o.& 9 -57211, Road No 3, Sri Balaji'Nagar. Sahara States, Mansoorabad, L.BNagar, r"n,::Shr+.;r^l?*
AND
2 The Additional Director General,, Directorate General ofGST Intelligence, Hyderabad Zonal Unitl- 11-22214, Lane opp. toHDFC Bank, Begumpet, Hyderabad- 500016
..RESpoNDENrs Petition under Article 226 of the Constitution of lndiapraying 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 thenature of Writ of Mandamus declaring lhe demand notice dated1810812023 in Lr.No.04/KNRUHS/Affiliations and the reminder Lr.No.05/KNRUHS/Affiliations' daled 13t09t2O23 issued by Respondent No.1 as illegal, arbitraryand violativeof Arlicle 14.19(1)(g) and 21 of the Constitution oflndiaand set asidethesame
lA NO: 1 OF 2023
Petition under Section 151 CPCpraying that in the circumstancesstated in the affidavit filed in support of thepetition, theHigh Courl may be pleased to stay all further proceedings pursuant to lhe demandnotice dated1810812023in
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
Counsel for the Petitioner: SRI GADDAM SRINIVAS
Counsel for Responclent No.'1: SRI A- PRABHAKAR RAO,
SC FOR KALOJI NARAYANA UNIVERSIry OF HEALTH SCIENCES
Counsel for Respondent Nos- 2 & 3 SRI DOMINIC FERNANDEZ,
SR. SC FOR COMMERCIAL TAXES
WP NO: 26663 OF 2023
Between:
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.
...PETITIONER
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
lA NO: 1 OF 20?3
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
Counsel for the Petitioner:SRI GADDAMSRINIVAS
Counsel for RespondentNo-1: SRI A. PRABHAKARRAO' SC FOR KALOJI NARAYANAUNIVERSITYOF HE,ALTH SCIENCES
Counsel for Respondent Nos.2 &3: SRI DOMINIC FERNANDEZ' SR. SC FOR COMMERCIAL TAXES
WP NO: 26688 OF 2023
Between:
Thirumala College ofNursrng. Rel). by rts Correspondent Dr'S.Parameshwar Reddy, S/o. S.Rimcharrclradeddy. Age 67 years,Fl/oBardhipur (V),Dishpalli (M) Nizamabad.
...PETITIONER
AND
...RESPONDENTS
Petition under Arlicle 226of the Constitutionof India praying that in the circumstances stated inlhe affidavrt tiled therewith, the High Courtmay be pleased to issue a writ, order or direction,more particularly one in the nature.of Writ of lvlandamusdeclaringthe demand noticedated 18.08.2023in Lr.No.O4lKNRUHS/Affiliationsandthe reminder Lr.No.0S/KNRUHS/Affiliations, dated 13/09/2023 issued byRespondentNo.'l as illegal, arbitraryand violativeof Article 14,19(1)(g) and 21 ol theConstitution of lndiaand set asidethesame
lA NO: 1 OF 2023
Petition under Section.151 CPCpraying that in the circumstances stated in the affidavit filed in supportof the petition,the High Courtmay be pleased1o stay all furtherproceedings pursuant to the demand notice dated 18.08.2023in Lr.No.04 i KNRUHS /Affiliations andthe reminderLr.No.05/KNRUHS/Affiliations dated 13.09-2O23 issued byRespondentNo-l, pending disposal of this writ petition
Counsel for the Petitioner:SRI GADDAM SRINIVAS
Counset for RespondentNo. 1: SRI A. PRABHAKAR RAO'
SC FOR KALOJI NARAYANAUN}VERSITYOF HEALTHSCIENCES
Counsel for Respondent Nos- 2 & 3: SRI DOMINIC FERNANDEZ,
SR. SC FOR COMMERCIAL TAXES
WP NO: 267 66 OF 2023
Between:
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
AND
...pETtrtoNER
...RESPONDENTS
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
lA NO: 1 OF 2023
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
Counsel for the Petitioner: SRI GADDAM SRIN|VAS
Counsel for Respondent No. 1: SRI A. PRABHAKAR RAO,
SC FOR KALOJI NARAYANA UNIVERSITY OF HEALTH SCIENCES
Counsel for Respondent Nos. 2 & 3: SRI DOMtNtC FERNANDEZ,
SR. SC FOR COMMERCIAL TAXES
I
ii
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 46ye:rrsil o[rt;rsh;rnthNaqar,Kukatpally, HYderabad'
...pErroNER
AND
.-.REspoNDENrs
Petilion underp.Ilicle 226 of theConslrlulronol lndiapraytng that in the circumstances stated in the affidavitliled therewith, the High Court may be pleased to issue a writ, order or direction, moreparllculilrly onein thenature of Writ of Mandamus declaring the demandnotrce dated18.08.2023in Lr.No.O4lKNRUHS /Affiliations and lhe reminderLr No 05/KNRUHS/ Affiliations, dated 13.09.2023 issued by RespondentNo.1 as illegal, arbitrary andviolative of Article 14,19(1 )(g) and 21 of the Constitutiono[ lndra and set aside lhe same
lA NO: 1 OF 2023
Pelition under Section 151 CPCprayinglhat in the circumstances statedin the affidavit filed in support of thepetition,the High Court may be pleased to stay all further proceedings pursuant to the demandnotice daled 18.O8.2023 in Lr.No.04/KNRUHS /Affiliations and the reminderLr.No.05iKNRUHS/Affiliations dated 1 3.09.2023 issued by RespondentNo.l ,pending disposal of this writ petition
Gounsel for the Petitioner: SRI GADDAM SRINIVAS
Counsel for Respondent No. 1: SRI A. PRABHAKARRAO,
SC FOR KALOJI NARAYANAUNIVERSITY OF HEALTHSCIENCES
Counsel for Respondent Nos.2 & 3:SRI DOMINIC FERNANDEZ'
t2
SR. SC FOR COMMERCIALTAXES
WP NO: 2G779 OF 2023
Betwee n:
C.r(r lnstrtute of Medical SciencesCollege of Physioi l't: rr llvR',1; by tis Corresltondent Sri D.SambiRecldy,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
PT ONER
AND
RESP.NDENT'
Petition underp.llicle 226 of the Constitutionof 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 dated1B.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
lA NO: 1 OF 2023
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
Counsel for the Petitioner: SRI GADDAM SRINIVAS
Counsel for Respondent No. 1: SRI A. PRABHAKAR RAO,
SC FOR KALOJI NARAYANA UNIVERSIW OF HEALTH SCIENCES
Counsel for Respondent Nos. 2 & 3: SRI DOMINIC FERNANDEZ,
SR. SC FOR COMMERCIAL TAXES
WP NO: 26790 OF 2023
I
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.
...pETt,oNER
AND
,..RESpoNDENrs Petilion under Anicle 226 of the Constitulion oflndia 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 demandnotice dated18-O8.2023 in Lr.No.O4IKNRUHS/Affiliations and the reminder Lr.No.05/KNRUHS/Affiliations, dated 1 3.09.2023 issued by RespondentNo.1as illegal,arbitrary and violativeof Arlicle 14,19('l ) (g) and 21 of the Constitution of lndia andset asidelhe same
lA NO: 1 OF 2023
Petition under Section 151 CPCpraying thatin the circumslancesstated in the affidavit filed in support of thepetition, theHigh Court maybe pleased to stay all furtherproceedings pursuant to the demandnoticedated 18.08.2023in Lr.No.04/KNRUHS/ Affiliations and the reminderLr.No.OS/KNRUHS /Affiliations dated'13.09.2023 issued. by Respondent No.i,pendingdisposalof this writ petition
Counsel for the Petitioner: SRI GADDAM SRINIVAS
Counsel for Respondent No. 1: SRIA. PRABHAKARRAO,
SC FOR KALOJI NARAYANA UNIVERSITYOF HEALTHSCIENCES
Counsel for Respondent Nos. 2 & 3:SRI DOMINICFERNANDEZ,
SR. SC FOR COMMERCIAL TAXES
WP NO: 26753 OF 2023
Between:
Gowlhami College of Nursing,,Rep.byits CorrespondentSri A.Chenna Reddy, S/o. Rami neddy, Age 55years, R/o.Vanasthalipurr.'nllFl??r13*.*
AND
l.l
...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
lA NO: 1 OF 2023
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
counsel for Respondent No. 1: sRl A. PRABHAKAR RAo,
SC FOR KALOJI NARAYANA UNIVERSITY OF HEALTH SCIENCES
Counsel for Respondent Nos. 2 & 3: SRI DOMINIC FERNANDEZ,
SR. SC FOR COMMERCIAL TAXES
WP NO: 27316 OF 2023
Between:
!1SltjngqlgCollege of Nursrng, Repby its CorrespondentSri K.Ma aiah, S/o.Yallaiah. Age 6t years. Nalgonda Diitrict, Telangina.
AND
...PETITIONER
...RESPONDENTS
i\
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
lA NO: 1 OF 2023
Petrlron under Section 151 CPCpraying that in the circumslances stated in lhe affidavit filed in support of thepelilion, the High Court may bepleased to stay all furlher proceedingspursuanl to the demand notice dated18.08.2023in Lr.No.O4lKNRUHS/Affiliations and the reminderLr. No.05/KNRUHS/Affiliations dated, 13.09.2023 issued by Respondent No.1,pending disposal ofthis writ petition
Counsel for the Petitioner: SRI GADDAM SRINIVAS
Counsel for Respondent No. 1: SRI A. PRABHAKARRAO,
SC FOR KALOJI NARAYANA UNIVERSITYOF HEALTHSCIENCES
Counsel for Respondent Nos. 2 & 3: SRI DOMINIC FERNANDEZ,
SR. SC FOR COMMERCIAL TAXES
WP NO: 27318 OF 2023
Between:
Thirumala College of Nursing,, Rep.by its Correspondent Dr.S.Parameshwar Reddy, S/o. S.Ramchandra Reddy, Age 67years, Rl/ o-Bardhipu(V) Dishpalli(M) ' Nizamabad'
...pETrroNER
AND
.,.REspoNDENrs
Petition under Nlicle 226 of the Constitution of lndiapraying thatin the circumstarrces stated in the affidavit filed therewith,the High Courtmaybe pleased to issue a writ, order or direction, moreparticularly onein the natureof
l('
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
lA NO: 1 OF 2023
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
Counsel for the Petitioner: SRI cADDAM SRINIVAS
Counsel for Respondent No. 1: SRI A. PRABHAKAR RAO,
SC FOR KALOJI NARAYANA UNIVERSITY OF HEALTH SCIENCES
Counsel for Respondent Nos. 2 & 3: SRI DOMINIC FERNANDEZ,
SR. SC FOR COMMERCIAL TAXES
WP NO: 27321 OF 2023
Between:
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.
AND
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
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
lA NO: 1 OF 2023
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
Counsel for the Petitioner: SRI GADDAM SRINIVAS
Counsel for Respondent No. 1: SRI A. PRABHAKAR RAO,
SC FOR KALOJI NARAYANA UNIVERSITY OF HEALTH SCIENCES
Counsel for Respondent Nos.2 & 3: SRI DOMINIC FERNANDEZ,
SR. SC FOR COMMERCIAL TAXES
WP NO: 27326 OF 2023
Between:
Deepthi College of Nursing, Ranga Reddy, Rep.by its Correspondent Sri K.Mallaiah, S/o.Yallaiah, Age 61years, Ranga Reddy O,.,.,., ,u,:.Bg?ll?ou
AND
...RES'.NDENT'
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
I ,\j
Pctition un(lcr Section 151 CP(lpraying thalrn 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 allf udher prcceedingspursuanl lo the demand nottce(lalc.l1t</sup> O?' 2023tn Lr No.04/KNRU HS/Aff iliatrons and the reminder Lr.No05/KNR UHS/Aff rliations rJirted. 13.09.2023 issued by Respondent No.1, pending drsposal of this wril i)ot llron
Counsel for the Petitioner: SRI GADDAM SRINIVAS
Counsel for Respondent No. 1: SRI A. PRABHAKAR RAO, SC FOR KALOJI NARAYANA UNIVERSITY OF HEALTH SCIENCES
Counsel for Respondent Nos. 2 & 3: SRI DOMINIC FERNANDEZ,
SR. SC FOR COMMERCIAL TAXES
WP NO: 27341 OF 2023
Between
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
..pETl.oNER
AND
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
lA NO: 1 OF 2023
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
i'r
Lr No O4lKNRLiHS/Af trliations and lhereminderLr- No.05/KNRL.lHSlAfltlt:tlrtrrrs dated 13 09 2023 issued byRespondentNo 1, pending disposal of thrs wrrl pelrlion
Counsel for the Petitioner:SRI GADDAMSRINIVAS
counsel for Respondent No.1: SRI A.PRABHAKARRAO, SC FOR KALOJI NARAYANAUNTVERSITY OF HEALTHSCIENCES
Counsel for Respondent Nos.2 & 3:SRI DOMINIC FERNANDEZ' SR. SC FOR COMMERCIALTAXES
WP NO: 27377 OF 2023
Betwee n
Chandana College of Physiotherapy,Rep. by its Conespondent Sri G. Venkat Narayana, S/o. Sri Ramulu, Age54 years, Ryo.Suryapet village and Dislricl, Telangana state
...PETrroNER
AND
...RE''.NDENTS
Petition under Article 226 of theConstitutionof lndia prayingthatin the circumstances stated in the affidavitfiled therewith, the High Court may be pleased to issue a writ, order or direction, moreparticularlyonein the nature of Writ of Mandamus declaring thedemand notice dated18.08.2023in Lr' No' 04i KNRUHS/Alfiliationsand the reminder Lr. No. 05/KNRUHS/Affiliations,dated 13. Og. 2023 issued byRespondent No. 1 as illegal, arbitrary and violative of Article'14,1S(1)(g) and 21 of theConstitution of lndia and set aside the same
lA NO: 1 OF 2023
Petition under Section 151 CPCpraying that in the circumstancesstated in the affidavit filed in supportof the petition, the High Court may be pleased to stay all furtherproceedings pursuantto the demand noticedated18' 08 2023in Lr.No.04/KNRUHS/Affiliationsand the reminder Lr.No.05/ KNRUHS/ Affiliations dated 13. 09.2023 issuedby RespondentNo. 1, pending disposal of this writ petition
lo
Counsel for thc Petitioncr: SRI GADDAM SRINIVAS
Counsel for Respondent No. 1: SRI A. PRABHAKAR RAO, SC FOR KALOJI NARAYANA UNIVERSITY OF HEALTH SCIENCES
Counsel for Respondent Nos. 2 & 3 SRl DOMINIC FERNANDEZ,
SR. SC FOR COMMERCIAL TAXES
WP NO: 27405 OF 20?3
Between
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.
.PETITIONER
AND
...RESPONDENTS
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
lA NO: 1 OF 2023
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
Counsel for the Petitioner: SRI GADDAM SRINIVAS
Counsel for Respondent No..l: SRI A. PRABHAKAR RAO,
SC FOR KALOJI NARAYANA UNIVERSIry OF HEALTH SCIENCES
Counsel for Respondent Nos. 2 & 3: SRI DOMINIC FERNANDEZ,
SR. SC FOR COMMERCIAL TAXES
WP NO: 27420 OF 2023
Between:
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
...pETrroNER
AND
...RESpoNDENrs
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
lA NO: 1 OF 2023
Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may bepleased 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 thiswrit petition
Counsel for the Petitioner: SRI GADDAM SRINIVAS
Counsel for Respondent No. 1: SRI A. PRABHAKAR RAO,
SC FORKALOJINARAYANAUNIVt:tiSlTY OF HEALTH SCIENCES
Counsel{or RespondentNos' 2 & 3: SRI DOMINIC -FERNANDEZ' SR, SCFOR COMMERCIAL TAXES
WP NO :274?9 0F 2023
Between:
Deeothi ColleqeolNursinq' 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
AND
.. RES'oNDENT'RES'oNDENT'
Petition underAnicle 226 o{ lhe Constrlutron of lndia praying that in the circumstancesstatedinthe affidavil{iledtherewilh'lhe High Court maybe pleased to issuea writ, orderor directron,more particularly one in the natureof the demandnolicedated 18'OA '2023in Writ ofMandamus declaring the reminderLr- No'05/KNR UHS/ Affiliations' Lr.No.04/KNRUHS/Affi liations and datedl3.0g.2o23issuedbyRespondentNo.lasillegal,arbitraryandviolativeof Article 14,19(1)(g)and 21 of lhe Constrlutionof lnrlia and set asidethe same
IA NO: 10F2023
Petition underSection151 CPCpraying thatin the circumstances stated in theaffidavitfiledinsupportofthepetition'theHighCourtmaybepleasedtostay all furtherproceedings pursuant to the demand noticedated 18 08'2023in Lr.No.O4lKNRUHSiAffiliationsand lhe reminder Lr'No 05/KNRUHS/Affiliations dated 13.09.2023issued by ResponclentNo'1' pending disposalof this writ petition
Counsel forthe Petitioner:SRI GADDAM SRINIVAS
Counsel forRespondent No' 1: SRI A' PRABHAKARRAO' SC FOR KALOJINARAYANA UNIVERSITY OF HEALTH SCIENCES
Counsel for RespondentNos. 2 & 3: SRI DOMINIC FERNANDEZ' SR. SCFOR COMMERCIAL TAXES
WP NO:27456oF 2023
Between:
Devi College of ivledical Lab Toclrrrology.. Rep.byils Correspondent,Sri A.Musla Reddy, S/o. Ramr Rcdrly. n(lc 4bycars,R/o. Prashanth Nagar, Kukatpally, Hyderabad.
AND
..,RE.'.NDENTS Petition under Article 226 of lhe Conslitutron oflndia praying that in the circumstances stated in the aftidavilfiled lherewith,the High Court may be pleased toto issue a wril, order or direction. rnoreparlicularly one in the natureof Writ of Mandamus declaring thedemandnolice dated18lOBl2O23in Lr.No.04/KNRUHS/Affiliations and thereminder Lr.No,O5/KNRUHS/Affiliations' dated 13/09/2023 issued by RespondentNo.1 as illegal,arbitrary and violative of Article 14,19(1)(g) and 21 of the Constitulionof lndiaandset aside the same
lA NO: 1 F 2023
Petition under Section 15'l CPCpraying thatin the circumslancesstated in the affidavit filed in support of thepelition,the High Court may be pleased to stay all further proceedingspursuanl tothe demand noticedated18lOBl2O23 in Lr.No.04/KNRUHs/Affiliations and thereminder Lr.No.05/KNRUHS /Affiliations dated 13/09/2023 issued by RespondentNo.1, pending disposal of this writ petition
Counsel for the Petitioner: SRI GADDAMSRINIVAS
Counsel for Respondent No. 1:SRI A.PRABHAKARRAO,
SC FOR KALOJI NARAYANA UNIVERSITYOF HEALTHSCIENCES
Counsel for Respondent Nos. 2& 3:SRI DOMINICFERNANDEZ,
SR. SC FOR COMMERCIAL TAXES
WP NO: 274s8 OF 2023
Between:
Maruthi Para Medical Academy College ofNursing, ,Rep-byit's Secretary and Conespondent Dr.Sriram LaxmiKantha Rao, S/o- Sri RamachandraRao, age 82 ydars, LIC Office Road,Bhadrachalam, BhadradriKothagudem District (eistwhile Khammam district),TelanganaState-507111
...pETtTtoNER
AND
l
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:;rsedlo issuea writ, order or direction, moreparliculzlrly 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
lA NO: 1 OF 2023
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
Counsel for the Petitioner: SRI GADDAM SRINIVAS
Counsel for Respondent No. 1: SRI A. PRABHAKAR RAO,
SC FOR KALOJI NARAYANA UNIVERSITY OF HEALTH SCIENCES
Counsel for Respondent Nos.2 & 3: SRI DOMINIC FERNANDEZ,
SR. SC FOR COMMERCIAL TAXES
WP NO: 27460 OF 2023
Between:
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
AND
.,.PETITIONER
,,RESPONDENI S
Petrlion under Arlicle 226 of the Constrlulron o[ lndiapraying 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 RespondentNo-.1 as illegal, arbrtrary andvrolative of Arlicle'14,19('l)(g) and 21 of the Constitution of lndia and set asidethe same
lA NO:'1 OF 2023
Petition under Section 151 CPCpraying that in the circumslances statedin the affidavit tiled in support of thepetition, the HighCourt may be pleasedto slay all further proceedingspursuant to lhe demandnotice dated1810812023in Lr.No.05/KNRUHS/Affiliations and the reminderLr. No.05/KNRUHS/Affiliations dated.l 3/09/2023 issued by Respondent No.1,pending disposal ofthis writ petition
Counsel for the Petitioner: SRI GADDAM SRINIVAS
Counsel for Respondent No. 1: SRI A. PRABHAKARRAO,
SC FOR KALOJI NARAYANA UNIVERSIryOF HEALTHSCIENCES
Counsel for Respondent Nos. 2 & 3: SRI DOMINIC FERNANDEZ,
SR. SC FOR COMMERCTAL TAXES
WP NO: 27461 OF 2023
Between:
Pimtech College of B.Sc.(MLT), , Khammam Kothagudem, Rep.byits Conespondent Sri Pulipati Prasad, S/o.Narsimha Rao, Age 56years,R:/o.9-1- 194' station Road' Khammam
...pETrroNER
AND
..-RESpoNDENrs
pCtrll()n unrler ftrltcle:226 of the constitution of lndiapraving that,n thc cirirurrsl;rirL.i;rstirlod [rtltc ;lfficlavrtflledthcrcwith' the High Courtmaybe pleascd io r:,s,-rc atw'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/KNfitJHSiAf frlratrons and the rcminderLr.No.05/KNRUIIS/Affilrations, daled 1:)l(\.\l202il rssucdby RespondentNo.1 as illegal, arbilraryand violalive of Artrcle 14i9(1 )(g) and2'l of lhe Conslrtutionof Indiaand set asidelhe same
lA NO: 1 OF 2023
Pelrtron under Section15'1 CPC praying that in the circumslancesstatedin the affidavrt trled in supporlot the petition,the HighCourt may be pleased to stay all turthcrproceedings pursuantto the demand nolice daled'18/08i2023 inLr. No-04/KNRU HS/Affiliations and thereminderLr. No.04/KNRUHS/Affiliations dated 13i09/2023issued byRespondent No.1, pendingdisposalof this writ petrtion
Counsel for the Petitioner: SRI GADDAM SRINIVAS
Counsel for Respondent No- 1: SRIA. PRABHAKARRAO,
SC FOR KALOJI NARAYANA UNIVERSITY OF HEALTH SCIENCES
Counsel for Respondent Nos. 2 & 3:SRI DOMINIC FERNANDEZ,
SR. SC FOR COMMERCIAL TAXES
WP NO: 27462 OF 2023
Between:
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'
...pErroNER
AND
Petition under Article 226 of the Constitution of lndiapraying that in the circumstances stated in the affidavit filed therewith, the High Courtmay be pleased 10 issue a writ, order or direction, more particularly one in the nature of
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
lA NO: 1 OF 2023
Petition under Seclron 151 CPC praying that in the circumstances staled rn the affrdavit Iiled in support of lhepetilion, lhe High Court may bepleasedto slay all further proceedingsprrrsuant to the demandnoticedated 18lOBl2O23in Lr.No.M/KNRUHS/Affihatrons and lhe reminder Lr-No.05/KNRUHS/Affiliations dated 13/09/2023 issued by Respondent No.1,pending disposalof this wril petition
Counsel for the Petitioner: SRI GADDAM SRINIVAS
Counsel for Respondent No. 1: SRI A. PRABHAKARRAO,
SC FOR KALOJI NARAYANA UNIVERSIry OF HEALTHSCIENCES
Counsel for Respondenl Nos. 2 & 3: SRI DOMINICFERNANDEZ,
SR. SC FOR COMMERCIAL TAXES
WP NO: 27463OF 2023
Between:
Marulhi Para Medical Academy College of Nursing. Rep.by it's Secretaryand Correspondent Dr.Sriram Laxmi Kantha Rao, S/o. SriRamachandra Rao,age 82 years, LIC Office Road, Bhadrachalam, Bhadradri KothagudemDistrict (erstwhile Khammam district), Telangaria State-5071 1 , .
...rarr,o"r*
AND
..,RESpoNDENrs Petition under Aflicle 226 of the Constitution of lndiapraying that in the circumstances stated in lhe affidavit filed therewith, theHigh Courtmay 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,
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
lA NO: 1 OF 2023
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
Counsel for the Petitioner: SRI GADDAM SRINIVAS
counsel for Respondent No. 1: SRI A.pRABHAKAR RAO,
SC FOR KALOJI NARAYANA UNIVERSITYOF HEALTH SCIENCES
Counsel for Respondent Nos. 2 & 3: SRt DOMINIC FERNANDEZ,
SR. SC FOR COMMERCIAL TAXES
WP NO: 27465 OF 2023
Between:
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
AND
..PETITIONER
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
lA NO: 1 OF 2023
l9
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
Counsel for the Petitioner: SRI GADDAM SRINIVAS
Counsel for Respondent No. 1: SRI A. PRABHAKAR RAO, SC FOR KALOJI NARAYANA UNIVERSIry OF HEALTH SCIENCES
Counsel for Respondent Nos. 2 & 3: SRI DOMINIC FERNANDEZ, SR, SC FOR COMMERCIAL TAXES
WP NO: 27467 OF 2023
Between:
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.
AND
"rr,r,oa
...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
lA NO: 1 OF 2023
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
to
Lr. No.O4ll(NRUHS/ /tffiLations and the reminder L.r.No 05i l(NRtJttS/ Affitrations dated .'l 3 Og 2C23 issued by Respondent petition
Counsel for the Petitioner: SRI GADDAM SRINIVAS
Counsel for Respondent No. 1: SRI A. PRABHAKAR RAO, SC FOR KALOJI NARAYANA UNIVERSITY OF HEALTH SCIENCES
Counsel for Respondent Nos.2 & 3: SRI DOMINIC FERNANDEZ. SR, SC FOR COMMERCIAL TAXES
WP NO: 27468 OF 2023
Between:
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.
AND
..,PETITIONER
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
lA NO: 1 OF 2023
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
Counsel for the Petitioner: SRI GADDAM SRINIVAS
Counsel for Respondent No..l: SRI A. PRABHAKAR RAO,
ii
SC FOR KALOJI NARAYANA UNIVERSITY OF HEALTH SCIENCES
Counsel for Respondent Nos. 2 & 3: SRI DOMINIC FERNANDEZ.
SR. SC FOR COMMERCIAL TAXES
WP NO: 27469 OF 2023
Between
Ivlaruthr Educational Society College ot Nursing. Rep by its Sccretlrry zrnrl Correspondent Dr.Sriram Laxmi Kantha Rao, S/o. SriRamachanclrcRao,age 82 years. LIC Oflice Road, Bhadrachalam, Bhadradri KothagudernDislrrct (erstwhrlc Khammam districl), Telangana Slate-5071 1
pETtrtoNER
AND
...RESpoNDENrs Petition under Nlicle 226 of the Constitution of lndiapraying lhal in the circumstances stated in the affidavit filedtherewilh,the HighCourt maybe pleased to issue a writ, order or direction, more particularly one in the natureof Writ of l/andamus declaring the demand notice dated1810812023in Lr No . 04/ KNRUHS /Affiliations and the reminder Lr.No.OS/KNRUHSiAffiliations,dated 13togl2o23 issued by Respondent No.1 asillegal, arbitraryand violative of Article 14,19(tXg) and21 ot the Constitution of lndiaandset asidethesame
lA NO: 1 OF 2023
Petition under Section 151 CPCpraying thatin the circumstancesstaledin the affrdavit filed in support of thepetition, the High Courtmay be pleasedto stay all furlherproceedings pursuant to the demandnolice dated1810812023in Lr.No.04/KNRUHS/Affiliations and the reminderLr.No.05/KNRUHS/Affiliations dated 13/O9/2023 issued by Respondent No.1,pendingdisposalof this writ petition
Counsel for the Petitioner: SRI GADDAMSRINIVAS
Counsel for Respondent No. 1: SRI A. PRABHAKARRAO,
SC FOR KALOJT NARAYANA UNIVERSITY OF HEALTHSCIENCES
Counsel for Respondent Nos. 2 & 3: SRIDOMINIC FERNANDEZ,
SR. SC FOR COMMERCIAL TAXES
WP NO 27 47 2 0F 2023
Between:
lmaoe M i, lr.rl)rrrt'oil:C' (" NuIsrn'J' Rcp'byits Corresponrlcrrt'Srr A I'4usl;r ii-".J[;''a'; i;l;,,iP,,,,iva';', t6 vi'ars R/oPrashanrh N'rqa;Krrkarpallv Hyderabir(l ...pETtTloNER
AND
...RESpoNDrN ts
Petition underArltcle226 of the Constitutionof lndia praying that in the circumstancesstatedin the alfrdavit filed lherewith,the High court maybe pleased to issue .lwrlt, order or direction, moreparticularlyone in the nature of Writ of N/andamusdeclaring 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
IA NO: 1 OF2023
Petition under Section1 5'l CPC praying that in the circumstancesstatedin the affidavit filedin supportof the petition, the HighCourt may f'e pleased to stay all furtherproceedingspursuant to the demandnotice dated 18.08-2023in Lr.No.04/KNRUHS/Affiliationsand the reminder Lr.No.05/KNRUHS/Affiliations dated13.o9'2023issuedbyRespondentNo.l,pendingdisposa|ofthiswrit petilion
Counsel for thePetitioner: SRIGADDAMSRINIVAS
Counsel for RespondentNo- 1: SRI A. PRABHAKAR RAO' SC FOR KALOJTNARAYANA UNIVERSITY OF HEALTHSCIENCES
Counsel for RespondentNos. 2 & 3: SRI DOMINICFERNANDEZ, SR. SC FOR COMMERCIALTAXES
WP NO: 27475 OF 2023
Behveen:
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^
AND
...RES'.NDENTS
Petition under Nlcle 226 of the Constitutionof 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, moreparlicularly one in lhenature of Writ of Mandanrus declanng the demand noticedaled 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 asillegal,arbitrary and violativeof Article 14,19(1)(g) and 21 ot the Constitutionof lndiaand set asidethe same
lA NO: 1 OF 20?3
Petition under Section 151 CPCpraying thatin thecircumstances stated in the affidavit frled in support of thepelition,the HighCourt maybe pleasedto stay all furtherproceedings pursuant to thedemandnotice dated 18.08.2023in Lr. No.04/KNRUHS/Affrliations and the reminderLr.No. O5/KNRUHS /Affiliations dated .t 3.09.2023 rssued by Respondenl No.1 , pending disposal of this wril petition
Counsel for the Petitioner: SRI GADDAM SRINIVAS
Counsel for Respondent No, 1:SRI A. PRABHAKARRAO, SC FOR KALOJI NARAYANAUNIVERSITYOF HEALTHSCIENCES
Counsel for Respondent Nos. 2 &3: SRIDOMINIC FERNANDEZ'
SR. SC FOR COMMERCIAL TAXES
The Court made the following: COMMON ORDER
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THE HONOURABLE SRI JUSTICE P. SAM KOSHY
AND
THE HONOURABLE SRI JUSTICI,] LAXMI NARAYANA ALISHETTY
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
COMMON ORDER:
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.
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"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
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 ofthe Registrar, K-N.R.{..i /.S. pttrlaltle at Warangol within l0doAs. Kindly note ll1et tltc D I).s er" Io be subtnitled seporotelA loreach Jinancialyear atulolsct pleascprovide the detailsoJ alliliotion fee and inspection fee poid tn o toble formgear uise lor eoch Financial Year.
Any furthcr orders fronr lhe G.SL authoities shall be communiceled to Aou for funhcr course of aclion."
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.)
'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.
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g. Reccntly, thc respondcntNos.2 and 3 havc r;tist'rltlt itlnnd of G.S.'L on thealliliationfecs altd inspcctron fccs il'otrl thc l '' rcspondent- Univcrsit-v.Bascdttpol.t thc saicl denlanrl, so lltised b,v the respondentNos,2 and 3, the l"'rcsponclerltUnivt'rsit-)'in turn demandedpayment ol G.S.T. on the affiliation fccs and inspection fees paid byeach o[ these petitioners bcfore this Court in thepresent batchof writ petitions lt is this dcmald raised by the 1.t respondent- Universityfrom the petltloner- educational institutionswhich has led to filing of thc present writ petition.
7
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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.
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t W.P.No,5794l of 2018, decided on 26.07.2022
2 W.P.No.l l2 of 2O19, dccided on 26.07.2022 I (1978) I S.C.C. 498
4 (2Ol l) 4 S.C.C 527 5 (2or7l 6 S.C.C. 67s
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fr:cs- lt $,ould zriso bc(l( ii rrnCnlrrll() thc illtcrcsl of the slLl(lcnts rvho have meanrrhile t:tl<t'tl ;t<lltttssi()llto lllc pctitioner Colleges'
l6.Percontro.Mr.Donlltlicl't'rtlitnclcs[orColntnercia]l'a-x'for respondent Nos.2 to4. ctlrttctttlctlth:rt thc inrptrgneddemand noticejsone\'hichisirlf:tctr:riseclb-Ythel*rrespondent University and thel''Iespotltlctlt Univr:rsity as sttch has not disputed ordenied paymerlt of G S'T on the inspectionfeesor affiliation fees.
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Cl:rLtsc (a) ofScrizrlNo.66unclcr thc sarltt llt'irri'lirl ()(192' pr-cscr.ilting sc.rviccsprovidcci l)-v 1rr) edLtczltI)Il:llttrs lLrtlUlrtrr ils stLl(lcnts, [acr-tltyand staff toI)c olleltn<lL'r tlll'r'xetnJrlctl c.ltcgory so faras the levyof t€L\ is conccrncci'
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Jlcliir()r):i.l1r,r111,n, thclearncd Single Jr_rclgc Itarl pri,i)Iti-1, r t'lir'rir-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.
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-
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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:
N ottficol io ttN o. 1t /2 O I 7 - Cent ro I l'L(( Rate ) Netu Delhi,the 2B'h 'iune,20 i )
(; S./?..-- lD) - In exercise o[ thepouters cordenedby sub .t't ltol (l ) of sectiong, sub-section(1) oJ Section J 'l '-sr]b--seclrl)rt 1s1,t1 ','ciioirl5and 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 recommendationsof lhe Council' and on bettq solisJir'r/ th..t itis necessaryin the pubticinterestso to-rlo' hercbtl ,t,ttlies nat the centraltax, on theintra-Statesupplyo[ seruices of ,l<.:icnlttion cts specifredin column(3) of the Table below'fallinq rtrr<.lei Chapler,'seciionor Heading of schemeof classrlication of .sr.'ruices ai spe6itr24in column (2), shall .beleuied at the role Qs slrcctliad in the iorrespondingentry in Column(4), subjeclto tha .lu,lrrl'rr,o,o as speciJiedin theion'esponding entry inColumn (5) of the sctrd Table:
Chapter, Description of Seruice Rate Condition
Section or (per cent)
Hea
llc:rclin 9992 Education services 9
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evidently clear thateducationalservices have been particularly held to be taxable.
21c. lt is now relevantto take note of the notihcationissued by the Government ofIndiagranting exemptionto certalnservlces' vide Notification No.12 of2077 -Central Tax (Rate), clated 28.06.2017, at SerialNo'66, which again for ready reference is reproduced hereunder,viz.,
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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.oin,n"
| st. No. |
DescriptionofService Chaptcr, Sectionor -!edirl-g |
Coudition Rate lperceut) |
|---|---|---|
| 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/; [riilsecrrnlyorcleaninsor 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 -atttlerltrlaI rrrl upto hr(hcrs,.con,li,ryschoolor eq!1Yele!! |
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26.'fhe itborc ttotrlti:ttlioltsioocl atncnrlcd vide Notilicatioll No.2 ol 2O 18.(i:ite d2li.O I:1018.l'Itt--rt:itl Clar-tse (ata)lr':rsztlstr insertccl arftct- Clatrsc(;t) Llrtrlct ScrialNo.66, u'hich rcads as und er
(i) elter item kr), the fdtowing itenshallbc inserted,uiz'.,
"lua) by an educalionol olslitution bg tuay of conducl of enlrance exomination ttgttirtslcortsideralionin the lormof entrance fce. "
"(20) To exenry)t seruicesrelating toadmissionto, or conduct of examinationprouided to all educationalinstitutions, as deJined in the notifcalion.
To exempt seruices by educational institutionbg uloyof conduct of entranceexaminationagainstconsiderationin the form of entrance lee."
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specill(l?rlly(rlltlmer.ltcsspccilic ser.iccs \ l)l( llsl?lll(lcxcrnptcd and it'tspcctiorlzrnd urffiliiltion l'ccs I)olt t'llt'r'tcrl illtlrc NotificationNo. 12 of 20 17' clated28 06 20\ 7tlrc lcliefsought for by thcpctitroners or thc issueraisecl b1' tllt' pcl itioncrsrvould not be sustainablc-Sincc rhere\rere ccrlltlllIlandicaps and confusionsprevailing,the G S T' Council itscll irr rts 'l7rh G-S T' Council Meetingheld on 28129 '06 '2022 verl catcgoricallyheld that as regards the questionof granting cxcmptiontothe affiliationandother fees collectedbY thc 1", rcspondcntUniversity, itis the CirculardaLed 17 06 2021 issuedbY the Governmentot India u,hich rvouldgovern the fieldand clause(4) thereof readsas under:
Councilhas "4. Taking intoaccount the: oboue, the GST' recommended,to claifg as belotu :
(4 G.S-T. isexempton seruicesprouidedby Cenlralor Stale Boards(including the board'ssuch as NBE) by way of conducl of examination forthe studenls, including conduct of entronce exa.mination foradmissiontoeducational institutionlunder S.No.66(aa) ofNorif-No.)2/ 2017-CrB)|Therefore' G S' T' sholl not applA to any [eeor anA afllount chnrgedbg such Boards for conduct ofsuchexaminationsincludingentrance examinalions'
(ii) G.S.T- isalsoexempton inpul seruices relating lo cdmission to,or conduct of examination, suchas online lesting service,result publication, pintingof notifcationfor exarnination'
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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)].
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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: JitrItI|IODscree\itlg le-sl,I so as lo ctuthorizt: Ilt(n to !)t..)uid(, I hr,t r rc spactiue seruices. "
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.
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25,{) I .2O 18, specificzrllv e rtui}icr:ttes the spe cific llatLlro tll-scn icc rerrit'rerl llv the edr-tczrtional institutionstvhichri oltlcl stan<l eLegrP ted. Inspection and afliliationfees howeveris not pqrt of the s-414 nqllifie4llien-granting exemption.yct anoihcr aspccl u'hich needs to be consideredis thatNotificationNo- 12 of 20 17. datcd 2a.06.2017 ,provides forexemption ol' services rendcrt:cl bv the educational institutionstothree different categorics, i-e., students, faculty ald staff.lt does not deal u;'th the services rcndered by theuniversit5rto the educational institutions.'Affiliation' and'inspection' isa service rendered by the university to the educationalinstitutionsfor whichthe university had charged the respectiveeducational institutions.
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inspection rs corr<ltrt tcrl rutcl tirt' al'iiliationjs 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-
"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-
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6 (2018) 9 S C.C. r (F R.) {S C }
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"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."
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\titjt 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 )
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::21:: PSK,,l &, L..^..1 wP No.34617 ol2022 & bak:ll
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applicabte upon inspection and affiliationfees 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 theeducational institutions has not been specificallyexempted i;iterms of the Constitution Benchjudgment in M/s. DilipKumarand Company (6 supra), thc said benefitcannot be extended to the petitioners. As regards the tr'r'o decisionsrenderedbythe Karnataka High Courtrn M/s. Rajiv Gandhi University of Health Sciences(l supra)anci in M/s.Bangalore University (2 supra), which u'as heavily relied uponby the learned counsel for the petitioners,we are incompleteagreement tothe contentions raised bythe learned counselfor the respondent- Department that thelearnedSingleJudgeof the KarnatakaHigh Court while passingorders in the 'aJoresaidtwo decisions,has relied upon theprovisionsof 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 thereis no such provisionas Sub-Clause (11) of Clause 66D of the FinanceAct. Therefore,we a-re inclined
25
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to respectfullvdisagree u'ith the vieu' taken by thc Karnataka High Courtin the a'foresaidtu'o decisions Therefore'the said decisionsare d'istinguishablein facts and larl'
35.For all the aforesaid reasons' rve do not lind ilny substance in thecontentionsraised bythe learnerl counsel for the petitioners.Accordingly, the Writ PetitionNo'346 17 ot 2022 standsdismissed.Consequently'all the connected\'rit petltlons also standdismissed. No costs'
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36.As a sequel, miscellaneous petitionspending if any in these writ petitions,shall stand closed
SD/- C, PRAVEENKUMAR ASSISTA}LT REGISTRAR //rRUE coPY//
seSBru oFFtcER
ONE FA|T COPYtO THE HON'BLE SRI JIISICEP' SAM KOSHY '(For His LordshiPs Kind Perusal)
oneFaiTCopytoTHEHoN,BLESRIJUSICELAXMINARAYANAALISHETTY (For His LordshiPs' KindPerusal)
a. One CC to SriGaddam SrinivasAdvocate[OPUC]
OOneCCtosriDominicFernandez,sr'SCforCommercialTaxes(OPUC) 7. Two CCs to GPFor Commercial Taxes, HighCourt for the Stateof Telangana. IOUT] 8. Two CD Copies IVBC GJP
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HIGH COURT
DATED: 1711012023
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COMMON ORDER
Writ Petition Nos.34617 of2022, 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
DISMISSING THE WRITPETITIONS
WITHOUT COSTS
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3 issues framed by the court
Whether the demand for GST on affiliation and inspection fees charged by the University from educational institutions is legal.
Whether services rendered by the University in granting affiliation and conducting inspection are exempt from GST under Notification No. 12 of 2017.
Whether the petitioners can rely on Karnataka High Court decisions that relied on the now-omitted Clause 66D of the Finance Act, 1994.
Colour shows how this judgement treated each authority
M/s. Rajiv Gandhi University of Health Sciences vs. Principal Additional Director General, Directorate General of GST Intelligence and othersDistinguished¶33
M/s. Rajiv Gandhi University of Health Sciences vs. Principal Additional Director General, Directorate General of GST Intelligence and others, W.P.No.57941 of 2
M/s. Bangalore University vs. Principal Additional Director General, Directorate General of GST Intelligence and othersDistinguished¶33
M/s. Bangalore University vs. Principal Additional Director General, Directorate General of GST Intelligence and others, W.P.No.112 of 2019, decided on 26.07.20
The Principal and others vs. The Presiding Officer and othersReferred¶13
The Principal and others vs. The Presiding Officer and others, (1978) 1 S.C.C. 498 · Who else cites this
Chairman, Bhartia Education Society vs. State of Himachal PradeshReferred¶13
Chairman, Bhartia Education Society vs. State of Himachal Pradesh, (2011) 4 S.C.C. 527 · Who else cites this
Maharishi Markandeshwar Medical College and Hospital vs. State of Himachal PradeshReferred¶13
Maharishi Markandeshwar Medical College and Hospital vs. State of Himachal Pradesh, (2017) 6 S.C.C. 675 · Who else cites this
Commissioner of Customs (Import), Mumbai vs. M/s. Dilip Kumar and CompanyFollowed¶33
Commissioner of Customs (Import), Mumbai vs. M/s. Dilip Kumar and Company, (2018) 9 S.C.C. 1 (F.R.) · Who else cites this
9 provisions across 4 enactments
Care College of Nursing
Maruthi Paramedical Academy College of Nursing
Pulipati Prasad College of Nursing
Chandana College of Nursing
Kaloji Narayana Rao University of Health Sciences
The Central Board of Indirect Taxes and Customs
P. Sam Koshy
Laxmi Narayana Alishetty
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
