[Cites 2, Cited by 0]
Rajasthan High Court - Jodhpur
Choudhary Parmaram Godara Agriculture ... vs Union Of India (2026:Rj-Jd:9475-Db) on 23 February, 2026
Author: Yogendra Kumar Purohit
Bench: Yogendra Kumar Purohit
[2026:RJ-JD:9475-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
D.B. Civil Writ Petition No. 6867/2023
1. Choudhary Parmaram Godara Agriculture College, Bhadra,
Nohar Hisar Byepass Road, Godara Farm Houser, Bhadra,
District Hanumangarh (Rajasthan), Through Its President,
Shri Vikas Choudhary S/o Shri Ram Singh Godara, Aged
About 26 Years, R/o Godara Farm House, Near Choudhary
Parmanand Godara T.t. Collage, Bhadra, Hanumangarh
(Raj.).
2. Mahaveer International Agriculture Institution, Through
Its Parent Body Mahaveer Educational And Social Welfare
Trust, Nai Mandi, Gharsana, District Sriganganagar,
Through Its Secretary Sh. Satpal S/o Omprakash, Aged
About 52 Years, R/o Ward No. 16 Nai Mandi Gharsana
District Sriganganagar (Raj.).
----Petitioners
Versus
1. Union Of India, Through The Secretary, Ministry Of
Finance, Department Of Revenue, North Block, New Delhi
110001.
2. State Of Rajasthan, Through The Joint Secretary (Tax),
Finance Department, 1St Floor, Main Building,
Government Secretariat, Jaipur - 302005, Rajasthan.
3. Principal Chief Commissioner, Central Goods And Services
Tax, Ncr Building, Statue Circle, C-Scheme, Jaipur 302005
(Rajasthan).
4. Swami Keshwanand Rajasthan Agricultural University,
Through The Vice - Chancellor, National Highway No. 15,
Sriganganagar Road, Beechwal, Bikaner 334006
(Rajasthan).
5. Goods And Service Tax Council, Through The Secretary,
5Th Floor, Tower Ii, Jeevan Bharti Building, Janpath Road,
Connaught Place, New Delhi - 110001
----Respondents
For Petitioner(s) : Mr. Sharad Kothari
Mr. Kalpit Shishodia
Mr. Dinesh Kumar Bishnoi
Mr. Chirag Soni
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[2026:RJ-JD:9475-DB] (2 of 3) [CW-6867/2023]
Mr. Abhimanyu Yadhuvanshi
Mr. Bhuwaneshwar Singh Sisodia
Mr. C.S. Kotwani with
Mr. Avdesh Parashar
Mr. Ankur Mathur
Mr. Divik Mathur
Mr. Rahul Lakhwani
Ms. Adwaita Sharma
Mr. Chayan Bothra
For Respondent(s) : Mr. Mahaveer Bishnoi, AAG with
Mr. Harshwardhan Singh
Mr. Mrigraj Singh Rathore
Mr. Rajvendra Saraswat with
Mr. Jitesh Kumar Suthar
Mr. Rajeev Purohit
Ms. Akshiti Singhvi
HON'BLE MR. JUSTICE ARUN MONGA
HON'BLE MR. JUSTICE YOGENDRA KUMAR PUROHIT
Order
Judgment Reserved on:- 15/01/2026
Pronounced on :- 23/02/2026
By the Court (Per, Arun Monga, J):-
1. At the time of hearing, learned counsel appearing for both
sides agreed that the controversy involved in the instant petition
is identical to the one in case titled Rajasthan Technical University
vs. Union of India & Ors.; D.B. Civil Writ Petition No. 9556/2024,
i.e. whether affiliation fees charged by a university from colleges
constitute a "service" liable to tax under the provisions of the
CGST Act, 2017.
2. In the judgment of even date rendered in Rajasthan
Technical University ibid, it has been held that affiliation fee does
not amount to consideration for a taxable service and, therefore,
is not liable to service tax. For detailed reasons, reference may be
made to the judgment dated 23.02.2026 passed in D.B. Civil Writ
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[2026:RJ-JD:9475-DB] (3 of 3) [CW-6867/2023]
Petition No. 9556/2024 and the discussion and reasoning recorded
therein shall be read as part and parcel hereof and are not being
repeated for the sake of brevity.
3. In view of the above, the instant petition is also allowed. It is
held that affiliation fee levied by universities from college does not
fall within the scope of taxable services, and accordingly, the
impugned demands are unsustainable.
4. Pending application(s), if any, shall stand disposed of.
(YOGENDRA KUMAR PUROHIT),J (ARUN MONGA),J
92-DhananjayS/-
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