Case Law Details
Manonmaniam Sundaranar University Vs Union of India (Madras High Court)
The writ petition was filed seeking a declaration that the statutory functions performed by the petitioner University under the Manonmaniam Sundaranar University Act, 1990 and the Statutes framed thereunder, along with the collection of fees or other consideration for such functions, do not constitute a taxable supply of service under the Central Goods and Services Tax Act, 2017, and therefore are not subject to GST.
When the matter was previously heard on 05.06.2024, the petitioner sought time to distinguish earlier decisions of the Court in W.P. No. 15333 of 2020 dated 12.10.2023 and in Sree Ramu College of Arts and Science vs. Authority for Clarification and Advance Ruling, reported in (2024) 14 Centax 218 (Mad.), where similar issues had been decided against the petitioner’s position.
Upon subsequent hearing, the petitioner failed to produce any material to distinguish those judgments. In view of this, the Court held that the issue stood covered by the earlier decisions and dismissed the writ petitions. The dismissal was without costs, and it was left open to the authorities to proceed further against the petitioner in accordance with law. The connected miscellaneous petition was also closed.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
This Writ Petition has been filed for issuance of a Writ of Declaration to declare that the statutory functions performed by the Petitioner University and collection of fee or other consideration for performance of such statutory functions in furtherance of the provisions of the Manonmaniam Sundaranar University Act, 1990 and the Statutes made thereunder are not a taxable supply of service and therefore not subject to taxation under the Central Goods and Service Taxes Act, 2017 (Central Act 12 of 2017).
2. When the matter was taken up for hearing on the previous occasion, e., on 05.06.2024, the learned counsel for the petitioner sought time to distinguish the decisions of this Court in W.P.No.15333 of 2020 (Pondicherry University, Represented by its Registrar (i/c), Puducherry vs. The Joint Commissioner of GST & Central Excise, Puducherry and another) dated 12.10.2023 and Sree Ramu College of Arts and Science vs. Authority for Clarification and Advance Ruling reported in (2023) 14 Centax 218 (Mad.), wherein the issue is answered against the petitioner.
3. Today, when the matter was taken up for hearing, the learned counsel for the petitioner has not produced any material to distinguish the above said two decisions of this Court referred to supra.
4. Under these circumstances, these Writ Petitions are dismissed, leaving it open for the authorities to proceed further against the petitioner in the manner known to law. No costs. Consequently, connected Miscellaneous Petition is closed.
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