GST NOT APPLICABLE TO VARSITY
I N T HE judgment of the writ petition filed by Goa University Registrar, Vishnu Sakharam Nadkarni, delivered on April 15, 2025, Justices M.S. Karnik and Nivedita P.Mehta, at Goa Bench of the Bombay High Court, have held that the activities of the petitioner-Goa University, not being commercial in nature, are not amenable to GST, as there is a complete absence of jurisdictional facts to issue the impugned show cause notice. In view of this legal position, the High Court allowed the Petitioner-University’s ..