Rajasthan High Court – Jaipur
Public Rose Shiksha Samiti vs Rajasthan University Of Helth Sciences on 2 July, 2026
[2026:RJ-JP:24601-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
D.B. Civil Writ Petition No. 5708/2024
URN: CW / 11999U / 2024
1. Biyani Shikshan Samiti, No. 500/97 - 98, Jaipur Head
Office, Near Telegraph Office, Chomu Pulia, Ambabadi,
Jaipur (Raj).
2. Biyani Institute Of Pharmaceutical Science, Through
Authorized Signatory Dr. Sanjay Biyani S/o Late Shri
Jugal Kishore Biyani, Aged 53 Years, Resident Of R-4-A,
Sector-3, Vidhyadhar Nagar, Jaipur- 302039 (Raj.)
----Petitioners
Versus
1. Union Of India, Through Secretary, Ministry Of Finance,
Department Of Revenue, North Block, Central Secretariat,
New Delhi- 110001.
2. State Of Rajasthan Through Additional Chief Secretary,
Medical And Health Department Government, Govt.
Secretariat, Jaipur.
3. Rajasthan University Of Health Sciences Through Its Vice
Chancellor, Sector-18, Kumbha Marg Pratap Nagar, Tonk
Road, Jaipur (Raj.)
----Respondents
Connected With
D.B. Civil Writ Petition No. 20419/2023
URN: CW / 39884U / 2023
Anupama Medical Training Institute (College Of Nursing), Jeevan
Nagar, Sanwali Road, Sikar (Bajaj Gram) (Raj.)- 332021 Through
Sh. Rajendra Modi S/o Late Sh. Bhanwar Lal Modi Working As
Secretary Having College Anupama Medical Training Institute,
Sikar.
—-Petitioner
Versus
1. Rajasthan University Of Health Sciences, Sector-18,
Kumbha Marg, Pratap Nagar, Tonk Road, Jaipur – 302033
(Raj.) Through Its Registrar
2. State Of Rajasthan, Through The Joint Secretary (Tax)
Finance Department, 1St Floor, Main Building,
(Uploaded on 08/07/2026 at 03:02:01 PM)
(Downloaded on 08/07/2026 at 11:07:20 PM)
[2026:RJ-JP:24601-DB] (2 of 24) [CW-5708/2024]
Government Secretariat, Jaipur 302005, Rajasthan.
3. Cgst Commissionerate, Through The Commissioner Ncrb
Building, Statue Circle, C- Scheme, Ashok Nagar, Jaipur,
Rajasthan 302005
—-Respondents
D.B. Civil Writ Petition No. 20427/2023
URN: CW / 39896U / 2023
Shree Nrasingh General Nursing And Midwifery Prashikshan
Sansthan, Vill. Bidyari, Bharatpur Road, Bayana, Bharatpur –
321401 (Raj.) Through Sh. Mahendra Tiwari S/o Sh. Angadram
Tiwari Working As President Having College Shree Nrasingh
Collge Of Nursing, Bayana, Bharatpur
—-Petitioner
Versus
1. Rajasthan University Of Health Sciences, Sector-18,
Kumbha Marg, Pratap Nagar, Tonk Road, Jaipur – 302033
(Raj.) Through Its Registrar
2. State Of Rajasthan, Through The Joint Secretary (Tax),
Finance Department, 1St Floor, Main Building,
Government Secretariat, Jaipur 302005, Rajasthan
3. Cgst Commissionerate, Through The Commissioner Ncrb
Building, Statue Circle, C Scheme, Ashok Nagar, Jaipur,
Rajasthan 302005
—-Respondents
D.B. Civil Writ Petition No. 20428/2023
URN: CW / 39897U / 2023
Annpurna Medical Prashikshan Sansthan, Shop No. 1, Hotel
Annpurna Building, Opposite Bus Depot, Sikar (Raj.) Through
Sh. Omprakash Sharma Adopted S/o Late Sh. Parturam Sharma
Working As Secretary Having College Annpurna Medical Training
Institute, Sikar
—-Petitioner
Versus
1. Rajasthan University Of Health Sciences, Sector-18,
Kumbha Marg, Pratap Nagar, Tonk Road, Jaipur – 302033
(Raj.) Through Its Registrar
2. State Of Rajasthan, Through The Joint Secretary (Tax),
Finance Department, 1St Floor, Main Building,
(Uploaded on 08/07/2026 at 03:02:01 PM)
(Downloaded on 08/07/2026 at 11:07:20 PM)
[2026:RJ-JP:24601-DB] (3 of 24) [CW-5708/2024]
Government Secretariat, Jaipur 302005, Rajasthan
3. Cgst Commissionerate, Through The Commissioner Ncrb
Building, Statue Circle, C Scheme, Ashok Nagar, Jaipur,
Rajasthan 302005
—-Respondents
D.B. Civil Writ Petition No. 20429/2023
URN: CW / 39898U / 2023
Blm Medical, Education And Development Society, E-5, Sitapura,
Jaipur- 302022 Through Sh. Savarmal Jat S/o Sh. Manguram Jat
Working As Vice-Principal Having College Blm Collge Of Nursing,
Jaipur
—-Petitioner
Versus
1. Rajasthan University Of Health Sciences, Sector-18,
Kumbha Marg, Pratap Nagar, Tonk Road, Jaipur – 302033
(Raj.) Through Its Registrar
2. State Of Rajasthan, Through The Joint Secretary (Tax),
Finance Department, 1St Floor, Main Building,
Government Secretariat, Jaipur 302005, Rajasthan
3. Cgst Commissionerate, Through The Commissioner Ncrb
Building, Statue Circle, C Scheme, Ashok Nagar, Jaipur,
Rajasthan 302005
—-Respondents
D.B. Civil Writ Petition No. 20460/2023
URN: CW / 39961U / 2023
Ramayan Shikshan Sansthan, 59-60, Green Colony, Moti Nagar,
Queens Road, Jaipur (Raj.) – 302021, Through Smt. Sunita
Tiwari W/o Sh. Dilip Tiwari Working As Secretary Having College
Pink City College Of Nursing, Jaipur
—-Petitioner
Versus
1. Rajasthan University Of Health Sciences, Sector-18,
Kumbha Marg, Pratap Nagar, Tonk Road, Jaipur – 302033
(Raj.) Through Its Registrar
2. State Of Rajasthan, Through The Joint Secretary (Tax),
Finance Department, 1St Floor, Main Building,
Government Secretariat, Jaipur 302005, Rajasthan
(Uploaded on 08/07/2026 at 03:02:01 PM)
(Downloaded on 08/07/2026 at 11:07:20 PM)
[2026:RJ-JP:24601-DB] (4 of 24) [CW-5708/2024]
3. Cgst Commissionerate, Through The Commissioner Ncrb
Building, Statue Circle, C Scheme, Ashok Nagar, Jaipur,
Rajasthan 302005
—-Respondents
D.B. Civil Writ Petition No. 1789/2024
URN: CW / 3350U / 2024
Public Rose Shiksha Samiti, Tijara Road, Alwar-301001 (Raj.)
Through Sh. Abhishek Sharma S/o Sh. Ramkaran Working As
Principal Having College Alwar Nursing College.
—-Petitioner
Versus
1. Rajasthan University Of Helth Sciences, Sector-18,
Kumbha Marg, Pratap Nagar, Tonk Road, Jaipur – 302033
(Raj.) Through Its Registrar
2. State Of Rajasthan, Through The Joint Secretary (Tax)
Finance Department 1St Floor, Main Building, Government
Secretariat, Jaipur- 302005, Rajasthan
3. Cgst Commissionerate, Through The Commissioner Ncrb
Building, Statue Circle, C Scheme, Ashok Nagar, Jaipur,
Rajasthan – 302005.
4. Union Of India, Through Secretary, Ministry Of Electronics
And Information Technology Electronics Niketan, 6 Cgo
Complex, Lodhi Road, New Delhi 110003
—-Respondents
D.B. Civil Writ Petition No. 6155/2024
URN: CW / 12945U / 2024
1. Biyani Shikshan Samiti, No. 500/97-98, Jaipur Head
Office ,near Telegram Office, Chomu Puliya, Ambabadi,
Jaipur(Raj). Through Its Secretary Dr. Sanjay Biyani S/o
Late Shri Jugal Kishore Biyani, Aged About 53 Years,
Resident Of R-4-A, Sector-3, Vidhyadhar Nagar, Jaipur –
302039(Raj).
2. Biyani Institute Of Science And Management, Through Its
Secretary Dr. Sanjay Biyani S/o Late Shri Jugal Kishore
Biyani, Aged About 53 Years, Resident Of R-4-A, Sector-3,
Vidhyadhar Nagar, Jaipur – 302039(Raj).
—-Petitioners
Versus
(Uploaded on 08/07/2026 at 03:02:01 PM)
(Downloaded on 08/07/2026 at 11:07:20 PM)
[2026:RJ-JP:24601-DB] (5 of 24) [CW-5708/2024]
1. Union Of India, Through Secretary, Ministry Of Finance,
Department Of Revenue, North Block, Central Secretariat,
New Delhi- 110001
2. State Of Rajasthan, Through Additional Chief Secretary,
Technical Educational, Govt. Secretariat, Jaipur.
3. Rajasthan Technical University, Through Its Vice
Chancellor, Akelgarh, Rawat Bhata Road, Kota (Raj).
—-Respondents
D.B. Civil Writ Petition No. 6234/2024
URN: CW / 13103U / 2024
Khwaja Gharib Nawaz College Of Nursing, Near Sabalpura Power
House, Fatehpur Road N.h. 52, Sikar Rajasthan – 332001,
Through Its Authorised Singatory Khadim Hussain S/o
Mohammed Yasin Aged About 64 Years R/o Khalid Mazil, Mohalla
Sultan Shah, Sikar Rajasthan – 332001.
—-Petitioner
Versus
1. Rajasthan University Of Health Sciences, Through Its
Registrar, Sector – 18, Kumbha Marg, Pratap Nagar, Tonk
Road, Jaipur, Rajasthan-302033.
2. Union Of India, Through The Revenue Secretary, Ministry
Of Finance, North Block, New Delhi- 110001.
3. Principal Commissioner, Central Goods And Services Tax,
Jaipur Zone, New Central Revenue Building, Statute
Circle, C-Scheme, Jaipur.
4. Additional Director, Directorate General Of Goods And
Services Tax Intelligence, Jaipur Zonal Unit, C-62, Sarojini
Marg, C-Scheme, Jaipur – 302006.
5. State Of Rajasthan, Through The Joint Secretary (Tax),
Finance Department, First Floor, Main Building,
Government Secretariat, Jaipur.
6. The Commissioner Rajasthan Goods And Services Tax,
Commercial Taxes Department, Kar Bhawan, Bhawani
Singh Marg, Ambedkar Circle, C-Scheme, Jaipur,
Rajasthan- 302005.
—-Respondents
D.B. Civil Writ Petition No. 6235/2024
URN: CW / 13104U / 2024
(Uploaded on 08/07/2026 at 03:02:01 PM)
(Downloaded on 08/07/2026 at 11:07:20 PM)
[2026:RJ-JP:24601-DB] (6 of 24) [CW-5708/2024]
Kgn College Of Pharmacy, Near Sabalpura Power House Fatehpur
Road N.h. 52, Sikar Rajasthan- 332001, Through Its Authorised
Singatory Khadim Hussain S/o Mohammed Yasin Aged About 64
Years R/o Khalid Mazil, Mohalla Sultan Shah, Sikar Rajasthan –
332001.
—-Petitioner
Versus
1. Rajasthan University Of Health Sciences, Through Its
Registrar, Sector – 18, Kumbha Marg, Pratap Nagar, Tonk
Road, Jaipur, Rajasthan-302033.
2. Union Of India, Through The Revenue Secretary, Ministry
Of Finance, North Block, New Delhi- 110001.
3. Principal / Chief Commissioner, Central Goods And
Services Tax, Jaipur Zone, New Central Revenue Building,
Statute Circle, C-Scheme, Jaipur.
4. Additional Director, Directorate General Of Goods And
Services Tax Intelligence, Jaipur Zonal Unit, C-62, Sarojini
Marg, C-Scheme, Jaipur – 302006.
5. State Of Rajasthan, Through The Joint Secretary (Tax),
Finance Department, First Floor, Main Building,
Government Secretariat, Jaipur.
6. The Commissioner Rajasthan Goods And Services Tax,
Commercial Taxes Department, Kar Bhawan, Bhawani
Singh Marg, Ambedkar Circle, C-Scheme, Jaipur,
Rajasthan- 302005.
—-Respondents
D.B. Civil Writ Petition No. 14613/2024
URN: CW / 29581U / 2024
Smt. Sohan Devi Gatani College, Swaipur, Tehsil Kotri, Bhilwara
Through Society Shree Charbhuja Shikshan Sansthan, Bhilwara
Through Secretary Kamlesh Kumar Gattani S/o. Late Shri Mishri
Lal Gattani, Aged 46 Years, R/o. Plot Not 56, Harni Mahadev
Road, Shastri Nagar, Bhilwara (Raj.)
—-Petitioner
Versus
1. The State Of Rajasthan, Through Secretary, Higher
Education And Technical Education Department,
Government Secretariat, Jaipur, Rajasthan 302005
(Uploaded on 08/07/2026 at 03:02:01 PM)
(Downloaded on 08/07/2026 at 11:07:20 PM)
[2026:RJ-JP:24601-DB] (7 of 24) [CW-5708/2024]
2. Commissioner, Commissionerate College Education,
Rajasthan Block-4, Dr. Radha Krishnan Shiksha Sankul,
Jln Road, Jaipur-302015
3. Maharishi Dayanand Saraswati University, Ajmer Through
Registrar, Pushkar Bypass Road, Ghooghra,rajastham-
305009
4. The Commissioner Rajasthan Goods And Services Tax,
Commercial Taxes Department, Kar Bhawan, Bhawani
Singh Marg, Ambedkar Circle, C-Scheme, Jaipur, Raj-
302005
5. Union Of India Through Revenue Secretary, Ministry Of
Finance, North Block, New Delhi- 11001.
—-Respondents
D.B. Civil Writ Petition No. 15100/2024
URN: CW / 30863U / 2024
1. Mahatma Gandhi Tt College, Sever Road, Bharatpur
Through Socieity Mahatma Gandhi Shiksa Samiti, Pichuna
Through Secretary Jagish Prasad Chaturvedi S/o. Shankar
Lal Sharma, Aged 57 Years, R/o. Chaturvedi Bhawan,
Pichuna, Bharatpur -321301 (Raj.)
2. Maruti Nandan Teacher Training College, Bharatpur
Through Society Maruti Shikshanalaya Samiti, Bharatpur
Through Secretary Sh. Paramveer Karna S/o. Sh. B.s.
Faujdar, R/o. Bharatpur (Raj.)
3. Prakash Shikshak Prashiksham Mahavidhyalya, Dholpur
Through Society Prakash Shiksha Avam Vikas Sansthan,
Ondela Road, Dholpur (Raj.) Through Chairman Ram
Prakash Arela S/o Shri Ramdeen Aged About 56 Years C/o
Prakash Shikshak Prashikshan Mahavidhyalaya, Ondela
Road, Dholpur (Raj.)
4. Chouhdary Goli Singh College, Halena, Nadbai Road,
Bhaosinga, Teshil Nadbai, District Bharatpur Through
Society Shri G.s. Social Welfare Society, Alwar Through
Secretary Kamal Singh Choudhary S/o. Sh. Goli Singh,
R/o. Village Gudawali, Nadbai, District Bharatpur
5. Choudhary Jagan Singh Educational Institute, Tuhiya
Bharatpur Through Society Chaudhary Aakash Vishal
Shiksha Samiti, Bharatpur Through Secretary Rajendra
Singh S/o. Sh. Jagan Singh, R/ O. Tuhia, Bharatpur
(Uploaded on 08/07/2026 at 03:02:01 PM)
(Downloaded on 08/07/2026 at 11:07:20 PM)
[2026:RJ-JP:24601-DB] (8 of 24) [CW-5708/2024]
6. Jln Mahavidyalaya, Baseri, District Dholpur Through
Society Jln Shikshan Sansthan Baseri, District Dholpur
Through Secretary Dependra Singh Parmar S/o. Tara
Singh, Aged 35 Years, R/o. Baseri, District Dholpur (Raj.)
—-Petitioners
Versus
1. The State Of Rajasthan, Through Secretary, Higher And
Technical Education Department, Government Secretariat,
Jaipur, Rajasthan 302005
2. Commissioner, Commissionerate College Education,
Rajasthan Block-4, Dr. Radha Krishnan Shiksha Sankul,
Jln Road, Jaipur-302015
3. Maharaja Surajmal Brij University, Bharatpur Through
Registrar.
4. The Commissioner Rajasthan Goods And Services Tax,
Commercial Taxes Department, Kar Bhawan, Bhawani
Singh Marg, Ambedkar Circle, C-Scheme, Jaipur, Raj-
302005
5. Union Of India, Through Revvenue Secretary, Ministry Of
Finance, North Block, New Delhi-11001
—-Respondents
D.B. Civil Writ Petition No. 15113/2024
URN: CW / 30885U / 2024
1. Ravindra Pal Singh Parmar Mahavidyalaya, Kaman,
District Bharatpur, Through Society Shri Maharana Pratap
Shiksha Samiti, Bahtana, Tehsil Deeg, District Bharatpur
Through President Ravindra Pal Singh Parmar S/o Shri
Nemsingh Parmar, Aged 45 Years R/o Village Bahtana,
Tehsil Deeg, District Bharatpur (Raj.).
2. Vivekanand Kanya Mahavidhyalaya Dholpur, Through
Society Vivekanand Bal Vidhyalaya Shiksha Samiti,
Dholpur Through Secretary Balveer Singh Verma S/o. Sh.
Gyarsiram, R/o. Near Vivekanand College, Taliya Road,
District Dholpur (Raj.).
3. Shri Rangey Raghav Mahavidhyalaya, Weir, Bharatpur,
Through Society Gramin Vikas Evam Shodh Sanshatn,
Bharatpur Through Secretary Smt. Shiv Devi W/o. Sh.
Shishpal, Aged 61 Years, R/o Weir, Bharatpur.
(Uploaded on 08/07/2026 at 03:02:01 PM)
(Downloaded on 08/07/2026 at 11:07:20 PM)
[2026:RJ-JP:24601-DB] (9 of 24) [CW-5708/2024]
4. Pandit Uma Dutt Girls P.g. College, Uma Nagar, G.t. Road,
Dholpur, Through Society Indira Gandhi Shikshan
Sansthan, G.t. Road, Dholpur Through Principal Dr.
Santosh Lal Sharma S/o Sh. Roshan Lal Sharma, Aged 44
Years, R/o Uma Nagar, G.t. Road, Dholpur (Raj.).
5. Shri Ratan Singh (Srs) Boys College, Kumher Bharatpur,
Through Society Shri Ratan Singh Shiksan Evam
Prashikshan Sansthan, Kumher, Bharatpur Through
Secretary Hariom Fojdar S/o Sh. Amar Singh, Aged 32
Years, R/o Srs Boys College, Kumher, Bharatpur.
6. Sanskar College Nadabi, Bharatpur, Through Society Tulsi
Shiksa Evam Vikas Samiti, Piprau Road, Nadbai, Through
Secretary Bhupendra Singh S/o Late Sh. Gamandi Singh
R/o Kalpvraksh Colony, Halena Road, Pradhan House,
Nadbai, Bharatpur.
7. Shri Bankey Bihari, P.g. Mahila Mahavidyalaya, Kaman
Bharatpur, Through Society Shri Bankey Bihari, Adharsh
Vidhya Mandir Samiti, Kaman, Bharatpur Through
Secretary Gajadhar Prasad S/o Sh. Durga Prasad, Village
Jaroli, Thoon, Tehsil Deeg, District Bharatpur.
8. Ravindra Pal Singh Parmar T.t. Mahavidyalaya, Kaman,
District Bharatpur, Through Society Shri Maharana Pratap
Shiksha Samiti, Bahtana, Tehsil Deeg, District Bharatpur
Through President Ravindra Pal Singh Parmar S/o Shri
Nemsingh Parmar, Aged 45 Years, R/o Village Bahtana,
Tehsil Deeg, District Bharatpur (Raj.).
9. Shrddha Women T.t. College, Kaman, District Bharatpur,
Through Society Shri Maharana Pratap Shiksha Samiti,
Bahtana, Tehsil Deeg, District Bharatpur Through
Secretary Yogendra Pal Singh S/o Sh. Amar Singh, Aged
33 Years R/o Village Borsatwar, Tehsil Kaman, District
Bharatpur (Raj.).
10. Shri Banke Bihari Mahavidyalaya, Rajakheda, District
Dholpur, Through Society Shri Maharana Pratap Shiksha
Samiti, Bahtana, Tehsil Deeg, District Bharatpur Through
Secretary Yogendra Pal Singh S/o Sh. Amar Singh, Aged
33 Years R/o. Village Borsatwar, Tehsil Kaman, District
Bharatpur (Raj.).
11. Janak Nem Singh Parmar Mahavidyalaya, Sikari,
Bharatpur, Through Society Shri Maharana Pratap Shiksha
(Uploaded on 08/07/2026 at 03:02:01 PM)
(Downloaded on 08/07/2026 at 11:07:20 PM)
[2026:RJ-JP:24601-DB] (10 of 24) [CW-5708/2024]
Samiti, Bahtana, Tehsil Deeg, District Bharatpur Through
President Ravindra Pal Singh Parmar S/o. Shri Nemsingh
Parmar, Aged 45 Years, R/o Village Bahtana, Tehsil Deeg,
District Bharatpur (Raj.).
12. Maharaja Agrasen Tt College, Khorki Road, Nagar,
Bharatpur, Through Society Maharaja Agrasen Century
Public Education Society, Bharatpur Through Secretary
Ramavatar Mittal S/o Sh. Balu Lal Gupta, Aged 70 Years,
R/o Panda Ka Mandir, Nagar, District Bharatpur (Raj.).
13. Maharaja Agrasen Pg College, Khorki Road, Nagar,
Bharatpur, Through Society Maharaja Agrasen Century
Public Education Society, Bharatpur Through Secretary
Ramavatar Mittal S/o Sh. Balu Lal Gupta, Aged 70 Years,
R/o. Panda Ka Mandir, Nagar, District Bharatpur (Raj.).
14. Shri Haridutt Degree College, Bharatpur, Through Society
Saraswati Shiksha Samiti, Sevar, Bharatpur Through
Secretary Dulichand Saini S/o Nathi Lal Saini, Aged 35
Years, R/o Opposite Rbm Hospital, Surajpol, Bharatpur
(Raj.).
15. Shri Haridutt Degree Integrated College, Bharatpur,
Through Society Saraswati Shiksha Samiti, Sevar,
Bharatpur Through Secretary Dulichand Saini S/o Nathi
Lal Saini, Aged 35 Years, R/o Opposite Rbm Hospital,
Surajpol, Bharatpur (Raj.).
16. H.d. Teacher Training Institute, Sevar Bharatpur, Through
Society Saraswati Shiksha Samiti, Sevar, Bharatpur
Through Secretary Dulichand Saini S/o Nathi Lal Saini,
Aged 35 Years, R/o Opposite Rbm Hospital, Surajpol,
Bharatpur (Raj.).
17. Maruti Nandan Girls College, Bharatpur, Rajasthan,
Through Society Maruti Shikshanalya Samiti, Sanjay
Nagar, Bharatpur Through Secretary Paramveer Karan S/o
Bhagwan Singh, Aged 37 Years, R/o Maruti School,
Sanjay Nagar, Bharatpur (Raj.).
18. Vardhman Tt College, Dholpur, Through Society Sheela
Shiksha Samiti, Mania, Dholpur Through Secretary
Hemant Kumar Jain S/o Sh. Bhaiya Lal Jain R/o N.h. -3,
A.b. Road, Mania Road, Dholpur (Raj.)
19. Rishi Galav Teachers Training College, Behind Midway
Hotel G.t. Road, Dholpur, Through Society Rishi Galav
(Uploaded on 08/07/2026 at 03:02:01 PM)
(Downloaded on 08/07/2026 at 11:07:20 PM)
[2026:RJ-JP:24601-DB] (11 of 24) [CW-5708/2024]
Shiksa Samiti, Dholpur Through President Manoj Tyagi
S/o Dinesh Tyagi, Aged 28 Years, C/o Rishi Galav
Teachers Training College, Behind Midway Hotel, G.t.
Road, Dholpur (Raj.).
20. Ganeshi Lal Tiwari T.t. College, Ondela Road, Dholpur,
Through Society Radhakrishna Hindu Utthan Samiti,
Through Principal Ramesh Chand Sharma S/o Ganeshi
Lal, Aged 73 Years, R/o Shastri Nagar, Sector – 5, G.t.
Road, Dholpur (Raj.).
21. Kanhaiya Lal College Of Teacher Education, Maniya
Dholpur, Through Society Sankalp Seva Sansthan, Jaipur
Through Secretary Sh. Sushil Sharma S/o Prof. R.r.
Sharma, Aged 52 Years, R/o Near Stadium, Phoolpur
Road, Maniya, Dholpur (Raj.).
22. Shree Pandit Mishrilal Mahavidhyalaya, Dholpur, Through
Society Shree Girraj Dharan Shiksha Samiti, Through
Secretary Devendra Singh Sharma S/o Sh. Shree Revati
Prasad Sharma, Aged 54 Years, R/o Ward No. 34,
Panchayat Samiti Ke Pass, Rajakhera, District Dholpur.
23. V.k. Tyagi Teacher Training College, Through Society
Adarsh Shiksha Samiti, Dholpur (Raj.) Through Chairman
Kusum Tyagi W/o Sh. Veerendra Kumar Tyagi Aged About
61 Year C/o V.k. Tyagi Shikshak Prashikshan
Mahavidhalaya Ghantaghar Road, Dholpur (Rajasthan).
24. Shri Sairam Krishan Mahavidhyala, Sarmathura, Dholpur,
Through Society Shri Sairam Krishan Jan Seva Evam
Uthan Samiti, Sarmathura, Dholpur Through Secretary
Krishan Kumar Sharma S/o A.k. Sharma, R/o Dholpur
8432610784
25. Maharishi Parshuram College, Sepau, Dholpur, Through
Society Gurunanak Shikshan Sansthan, Kotpada Badi,
Dholpur Through Secretary Nanak Ram Sharma S/o
Anganlal Sharma, Aged 73 Years, R/o Master Colony,
Near Patwar Ghar, Bypass Road, Badi, Dholpur.
26. Khatushyam Mahavidhyalaya, Village Sarmathura, Tehsil
Sarmathura, District Dholpur (Raj.), Through Under The
Running Society Urmila Shikshan Sansthan, Sarmathura,
Dholpur (Raj.) Through Its Authorized Secretary Shri
Ashok Sharma S/o Ramgopal Sharma, Aged About 28
Years, Resident Of Opp. Power House, Sarmathura,
(Uploaded on 08/07/2026 at 03:02:01 PM)
(Downloaded on 08/07/2026 at 11:07:20 PM)
[2026:RJ-JP:24601-DB] (12 of 24) [CW-5708/2024]
Dholpur, District Dholpur, Rajasthan.
27. Vansh Higher Education Institute, Badagaun Road, Nh-3,
Maniya, Dholpur, Through Vansh Shiksha Samiti,
Budagaun Road, Nh-3, Maniya Dholpur Through President
Neeta Tyagi D/o. Sh. Rushi Lal Tyagi, Aged, 46 Years, R/o.
Budagaun Road, Nh-3, Maniya Dholpur.
28. Maharana Pratap Tt College, Basedi, Dholpur, Through
Society Maharana Pratap Education Trust Basedi, Dholpur
Through Manager C.l. Sharma S/o Sh. Ram Charan Lal
Sharma, Aged 49 Years, R/o Chandupura, Basedi, District
Dholpur.
29. Jagdish Mahavidhalya, Nh-11 Road, Angai, Sarmathura
Dholpur, Through Society Shri Jagdish Prasad Education
Trust, Angai, Dholpur Through Secretary Jagdish Prasad
Sharma S/o Sh. Ramswaroop Sharma, Aged 58 Years,
R/o Village Angai, Tehsil Sarmathura, District Dholpur
(Raj.).
30. S.n. College Of Science, Dholpur, Through Society S.n.
Education Society, Dholpur Through Secretary Sanjay
Kumar S/o Shriniwas Sharma, Aged 48 Years, R/o Shiv
Nagar, Dholpur (Raj.).
31. Spbr College Of Education, Near Ghari Chatola, Saipau,
Dholpur, Through Society S.n. Education Society, Dholpur
Through Secretary Sanjay Kumar S/o Shriniwas Sharma,
Aged 48 Years, R/o Shiv Nagar, Dholpur (Raj.) – Teacher
Training College.
32. Spbr College Of Education, Near Ghari Chatola, Saipau,
Dholpur, Through Society S.n. Education Society, Dholpur
Through Secretary Sanjay Kumar S/o. Shriniwas Sharma,
Aged 48 Years, R/o. Shiv Nagar, Dholpur (Raj.) – Degree
College.
33. Jln Shikshan Sansthan, Baseri, Dholpur, Through Society
Jln Shikshan Sansthan Baseri, District Dholpur Through
Secretary Dependra Singh Parmar S/o. Tara Singh, Aged
35 Years, R/o. Baseri, District Dholpur (Raj.)
34. Prakash Shikshak Prashiksham Mahavidhyalya Dholpur,
Through Society Prakash Shiksha Avam Vikas Sansthan,
Ondela Road, Dholpur (Raj.) Through Chairman Ram
Prakash Arela S/o Shri Ramdeen Aged About 56 Years C/o
Prakash Shikshak Prashikshan Mahavidhyalaya, Ondela
(Uploaded on 08/07/2026 at 03:02:01 PM)
(Downloaded on 08/07/2026 at 11:07:20 PM)
[2026:RJ-JP:24601-DB] (13 of 24) [CW-5708/2024]
Road, Dholpur (Raj.
35. Brijesh Mahila Shikshak Prashikshan Mahavidhyalaya,
Badi, District Dholpur, Through Society Brijesh Academy,
Badi, Dholpur Through Secretary Pitam Singh Sharma
S/o. Sh. Ramsingh Brajesh, Aged 72 Years, R/o. Town
Badi, District Dholpur (Raj.)
36. Vivekanand Mahila Shikshak Prashikshan Mahavidhyalaya
Dholpur, Through Society Vivekanand Bal Vidhyalaya
Shiksha Samiti, Dholpur Through Secretary Balveer Singh
Verma S/o. Sh. Gyarsiram, R/o. Near Vivekanand College,
Tallaiya Road, District Dholpur (Raj.)
37. Ys Memorial Mahavidhalya, Baseri, District Dholpur,
Through Society B.s. Shiksha Samiti, Baseri, Dholpur
Through Secretary Raghuraj Singh Parmar S/o. Sh.
Yogendrapal Singh Parmar R/o. Haveli Thok, Baseri,
District Dholpur (Raj.)
38. Rajkumar Mahavidhalya, Badi, Dholpur, Through Society
Cambridge Shiksha Samiti, Badi, Dholpur Through
Secretary Rajkumar Mangal S/o. Sh. Rambabu Mangal,
R/o. Tulsiwan Road, Badi, Dholpur (Raj.)
39. Master Vidhya Ram Mahavidyalya, Tasimo, Dholpur,
Through Society Maa Bhagwati Shiksa Samiti, Tasimo
Dholpur, Through Secretary Smt. Preeti Sharma W/o. Sh.
Arvind Sharma, Aged 45 Yerars, R/o. Shastri Nagar,
Sector No. 4, Gt Road, Dholpur
40. Sainger College Of Art And Education, Baseri, Dholpur,
Through Society Sainger Shiksha Evam Vikas Sansthan,
Baseri, Through Secretary Pushpendra Sharma S/o. Sh.
Ram Bharosi Lal Sharma, Aged 32 Years, R/o. Sainger,
Baseri, Dholpur
41. Maruti Nandan Girls College, Bharatpur, Rajasthan,
Through Society Maruti Shikshanalya Samiti, Sanjay
Nagar, Bharatpur Through Secretary Paramveer Karan
S/o. Bhagwan Singh, Aged 37 Years, R/o. Maruti School,
Sanjay Nagar, Bharatpur (Raj.)
42. Shri Radhe Patel Degree College, Sikari Road, Nagar,
Bharatpur, Through Society Swami Vivekanand Sheshnik
Shood Sansthan, Nagar Bharatpur Through Secretary
Veerbhan Singh S/o. Sh. Radhe Lal, Aged 38 Years, R/o.
Ward No. 35, Sikari Road, Bharatpur
(Uploaded on 08/07/2026 at 03:02:01 PM)
(Downloaded on 08/07/2026 at 11:07:20 PM)
[2026:RJ-JP:24601-DB] (14 of 24) [CW-5708/2024]
43. Kala Bharti Girls P.g. College, Warehouse Road, Nadbai,
Bharatpur, Through Society Bharti Bal Niketan Samiti,
Gandhi Park Road, Nadbai, Bharatpur Through Secretary
Govind Singh S/o. Sh. Chaju Ram, Aged 53 Years, R/o.
Behind Haryana Market, Ward No. 20, Nadbai, Bharatpur
44. Mg College, Weir, Bharatpur, Through Society Baberwar
Shiksha Samiti, Mahuwa, Dausa Through Secretary
Jitendra Sharma S/o. Sh. Harish Kumar Sharma, Aged 32
Years, R/o. Pakhar, Mahuwa, District Dausa
45. G.b. College, Bhusawar, Weir, Bharatpur, Through Society
Giriraj Baksh Shiksa Samiti, Through Secretary Mukesh
Kumar Awasthi S/o. Sh. Ramesh Chand Sharma, Aged 42
Yers, R/o. Bharatpur (Raj)
46. Maharaja Shri Surajmal Teacher Training College, Village
Rahimpur, Tehsil Rupbas,district Bharatpur, Through
Society Shri Yadram Tulsiram Maderna Shisha Samiti,
Sinpini Mahuwa, District Bharatpur Through Secretary
Ranveer Singh S/o. Tulsiram, Aged 34 Years, R/o. Village
Rahimpur, Tehsil Roopbas, District Bharatpur (Raj.) (B.a.,
Course)
47. Maharaja Shri Surajmal Teacher Training College, Village
Rahimpur, Tehsil Rupbas,district Bharatpur, Through
Society Shri Yadram Tulsiram Maderna Shisha Samiti,
Sinpini Mahuwa, District Bharatpur Through Secretary
Ranveer Singh S/o. Tulsiram, Aged 34 Years, R/o. Village
Rahimpur, Tehsil Roopbas, District Bharatpur (Raj.) (B.a.,
B.ed, B.sc., B.ed. Intigrated Course)
48. Maharaja Shri Surajmal Teacher Training College, Village
Rahimpur, Tehsil Rupbas,district Bharatpur, Through
Society Shri Yadram Tulsiram Maderna Shisha Samiti,
Sinpini Mahuwa, District Bharatpur Through Secretary
Ranveer Singh S/o. Tulsiram, Aged 34 Years, R/o. Village
Rahimpur, Tehsil Roopbas, District Bharatpur (Raj.) (B.ed,
Course)
49. J.k. College Of Science And Research Technology,
Paradise Colony, Bharatpur, Through Society Saraswati
Kala And Vyvasaik Prashikshan Sansthan Through
President Arun Kumar Gupta S/o. Sh. Jagdish Prasad
Gupta, Aged 40 Years, R/o. Plot No. 34, Swarn Jayanti
Nagar, Bharatpur (Raj.)
(Uploaded on 08/07/2026 at 03:02:01 PM)
(Downloaded on 08/07/2026 at 11:07:20 PM)
[2026:RJ-JP:24601-DB] (15 of 24) [CW-5708/2024]
50. Dholpur College Of Science And Arts, Through Society
R.p. Shiksa Evam Vikas Samiti, Dholpur Through
Secretary Jaisingh Parmar S/o. Sh. Tara Singh R/o.
Gaushala Colony, Dholpur
51. S.n. College Of Education, Dholpur, Govt. Iti Road,
Dholpur, Through Society S.n. Education Society, Dholpur
Through Secretary Sanjay Kumar S/o. Shriniwas Sharma,
R/o. Shiv Nagr, Dholpur (Raj.)
52. Smt. Saroj Devi College, Jarga, Tehsil Basedi, Dholpur,
Through Society Smt. Saroj Devi Shikshan Prashikshan
Evam Vikas Seva Samiti, Jarga, Tehsil Basedi, District
Dholpur Through Secretary Boby Lal Sharma S/o. Sh.
Ram Bharosi Lal Sharma, Aged 43 Years, R/o. Kurilpura,
Bhagthar, Dholpur.
53. Sarita College, Badi, Dholpur, Through Society M.s. Rawat
Shiksha Samiti, Jaipur Through Secretary Sahab Singh
S/o. Sh. Akhepal Singh, R/o. Badi, Dholpur
54. Brp College Ghunghari, Kainthari Saipau Dholpur, Through
Society Pandit Ganga Babu Shiksha Prachar Prasar
Samiti, Thorugh Secretary Smt. Vimlesh Sharma W/o. Sh.
Y.k. Parashar R/o. Village Jarga, Tehsil Baseri, Dholpur.
55. B.r. College Of Education, Sarkam Khera, Dholpur,
Through Society B.r. Society, Piphera, Dholpur Through
Secretary Mahaveer Prasad Tyagi S/o. Bholaram Tyagi,
Aged 49 Years, R/o. Saipau, District Dholpur
—-Petitioners
Versus
1. The State Of Rajasthan, Through Secretary, Higher And
Technical Education Department, Government Secretariat,
Jaipur, Rajasthan 302005
2. Commissioner, Commissionerate College Education,
Rajasthan Block-4, Dr. Radha Krishnan Shiksha Sankul,
Jln Road, Jaipur-302015
3. Maharaja Surajmal Brij University, Bharatpur Through
Registrar.
4. The Commissioner Rajasthan Goods And Services Tax,
Commercial Taxes Department, Kar Bhawan, Bhawani
Singh Marg, Ambedkar Circle, C-Scheme, Jaipur, Raj-
302005
(Uploaded on 08/07/2026 at 03:02:01 PM)
(Downloaded on 08/07/2026 at 11:07:20 PM)
[2026:RJ-JP:24601-DB] (16 of 24) [CW-5708/2024]
5. Union Of India, Through Revvenue Secretary, Ministry Of
Finance, North Block, New Delhi-11001
—-Respondents
D.B. Civil Writ Petition No. 15622/2024
URN: CW / 31992U / 2024
1. Shri S.n. Collage, Halena, Tehsil Weir, District Bharatpur
Through Society S.n Sikshan Sansthan Bharatpur Through
President Bhupendra Kumar S/o Ganga Sahai, Age 47
Year, R/o Weir, District Bharatpur
2. Radharani Kanya Mahavidyalaya, Vpo – Rudawal, Tehsil
Rupwas, District Bharatpur Through Society Haribal
Bidhya Mandir Samiti Rudawal, Tehsil Rupwas, District
Bharatpur Through President Hari Singh S/o Kisan Singh,
R/o Rudawal, Bharatpur Rajasthan
3. Parshuram Mahavidhyalya, Gandhi Chowk, Bayana,
District Bharatpur Through Society Parsuram Siksha
Samiti Bhitarwadi Tehsil Bayana District Bharatpur
Through Secretary Ajay Kumar Upadhaya S/o Shri Anil
Kumar Upadhai, R/o Bayana District Bharatpur.
4. Parshuram Teacher Training College, Purani Sabji Mandi,
Lal Darwaja Road Bayana, District Bharatpur Through
Society Parsuram Siksha Samiti Bhitarwadi Tehsil Bayana
District Bharatpur Through Secretary Ajay Kumar
Upadhaya S/o Shri Anil Kumar Upadhai, R/o Bayana
District Bharatpur.
5. Shree Kaila Devi Uma College, Vpo Khanuaa, Tehsil
Roopwas, District Bharatpur Through Society Uma Bharat
Bal Vikas Samiti, Burana, Tehsil Roopwas, District
Bharatpur Through President Uma Devi D/o Ramesh
Chand R/o Roopwas, District Bharatpur.
6. Bajrang Snatakottar Mahavidyalaya, Vpo Rudawal, District
Bharatpur Through Society Upadhaya Grameen Vikas
Sansthan, Rudawal, District Bharatpur Through Secretary
Sohan Lal Sharma S/o Shri Mati Ram R/o Rudawal,
District Bharatpur
7. S.b.s. College, Vpo-Pairsal, Tehsil Nadbai, District
Bharatpur Through Society Nehru Yuva Kendra Sansthan,
Pairsal, Tehsil Nadbai District Bharatpur Through
Secretary Karan Singh Yadav S/o Banay Singh Yadav R/o
(Uploaded on 08/07/2026 at 03:02:01 PM)
(Downloaded on 08/07/2026 at 11:07:20 PM)
[2026:RJ-JP:24601-DB] (17 of 24) [CW-5708/2024]
Pairsal, Tehsil Nadbai, District Bharatpur.
8. Shri Gandhi Jyoti Mahila Mahavidhyalay, Bhusawar, Kot
Mohalla, Bhusawar, District Bharatpur Through Society
Gandhi Jyoti Vidhya Mandir Samiti, Bhusawar Through
Secretary Rajendra Pandey S/o Shri Jagdish Pandey R/o
Tehsil Bhusawar, District Bharatpur
9. Choudhary Kanya College, Hantra Tehsil Nadbai, District
Bharatpur Through Society Choudhary Sikshan Sansthan,
Hantra, Tehsil Nadbai, District Bharatpur Through
Secretary Chhatar Singh S/o Shri Jugal Singh R/o Hantra,
Tehsil Nadbai, District Bharatpur.
10. Saraswati Kanya Mahavidhalya, Adarsh Nagar, Bayana,
District Bharatpur Through Society Marudhara Jagrati
Samiti, 488, Rajendra Nagar, Bharatpur Through
Secretary Laxman Singh S/o Shri Jagdish Singh, R/o
Rajendra Nagar, Bharatpur.
11. Mahalaxmi Mahavidyalaya, Jheel, Tehsil Bayana, District
Bharatpur Through Society Dharnidhar Jan Kalian Society,
Nagla Medh Singh, Jheel, Tehsil Bayana, District
Bharatpur Through Secretary Sanju Dhakad S/o Shri
Ninuaa Ram R/o Jheel, Tehsil Bayana, District Bharatpur.
12. Shri Gangasharan Mahila Mahavidyalaya, Nagla Lodha,
Madarpur, District Bharatpur Through Society Ganga
Charan Sikshan Sansthan, Dharsoni, Tehsil Weir, District
Bharatpur Through President Smt. Brijesh Kumari W/o
Shri Rakesh Kumar R/o Dharsoni, Tehsil Weir, District
Bharatpur.
13. Padmani Devi Girls College, Bhupar, Teshil Weir, District
Bharatpur Through Society Dharnidhar Jan Kalian
Sansthan, Weir, Bharatpur Through Secretary Smt.
Shanta Singh W/o Shri Pawan Singh Dhakad R/o Bhupar,
Jagjeevanpur, Tehsil Weir, District Bharatpur
14. Laxmi Teachers Training College, Hindaun Road, Malipur,
Shergarh, Bayana, District Bharatpur Through Society
Maharana Pratap Siksha Samiti, Bayana District Bharatpur
Through Secretary Shashikant Sharma S/o Shri Babu Lal
Sharma, R/o Bayana, District Bharatpur
15. S.s. Mahavidhyalay, Nagla Sewa Kurwariya, Bayana,
District Bharatpur Through Society S.s Adarsh Public
Sewa Samiti, Sewa Kurwariya, Tehsil Bayana District
(Uploaded on 08/07/2026 at 03:02:01 PM)
(Downloaded on 08/07/2026 at 11:07:20 PM)
[2026:RJ-JP:24601-DB] (18 of 24) [CW-5708/2024]
Bharatpur Through Secretary Jai Singh S/o Shri Dharam
Singh R/o Sehadpur Tehsil Bayana District Bharatpur.
—-Petitioners
Versus
1. The State Of Rajasthan, Through Secretary, Higher
Education And Technical Education Department,
Government Secretariat, Jaipur, Rajasthan 302005
2. Commissioner, Commissionerate College Education,
Rajasthan Block-4, Dr. Radha Krishnan Shiksha Sankul,
Jln Road, Jaipur-302015
3. Maharaja Surajmal Brij University, Bharatpur Through
Registrar.
4. The Commissioner Rajasthan Goods And Services Tax,
Commercial Taxes Department, Kar Bhawan, Bhawani
Singh Marg, Ambedkar Circle, C-Scheme, Jaipur, Raj-
302005
5. Union Of India, Through Revvenue Secretary, Ministry Of
Finance, North Block, New Delhi-11001
—-Respondents
D.B. Civil Writ Petition No. 16472/2024
URN: CW / 34120U / 2024
Tilak Bal Vidhya Vihar Samiti, Vill. Rasgan, Teh. Mundawar,
Alwar, Through Sh. Kapil Sharma S/o Sh. Brahmanand Sharma
Working As Mantri / Secretary Having College Samvardhana
College Of Nursing
—-Petitioner
Versus
1. Rajasthan University Of Health Sciences, Sector-18,
Kumbha Marg, Pratap Nagar, Tonk Road, Jaipur- 302033
(Raj.) Through Its Registrar.
2. Union Of India, Ministry Of Finance, Department Of
Revenue, Room No. 46, North Block, New Delhi-110 001,
Through Its Secretary.
3. State Of Rajasthan, Through The Joint Secretary (Tax),
Finance Department, Ist Floor, Main Building, Government
Secretariat, Jaipur- 302005, Rajasthan.
4. Cgst Commissionerate, Through The Principal
Commissioner, Ncrb Building, Statue Circle, C Scheme,
(Uploaded on 08/07/2026 at 03:02:01 PM)
(Downloaded on 08/07/2026 at 11:07:20 PM)
[2026:RJ-JP:24601-DB] (19 of 24) [CW-5708/2024]
Ashok Nagar, Jaipur, Rajasthan- 302005.
—-Respondents
D.B. Civil Writ Petition No. 16645/2024
URN: CW / 34626U / 2024
Shiksha Sanchalan And Chikitsha Prasar Samitee, Opp. Sanskrit
College, Jaldai Vibhag Road, Dausa-303303 (Raj.), Through Sh.
Praveen Kumar Sharma S/o Sh. Omprakash Sharma Working As
Administrator Having College Indian College Of Nursing Science
And Indian College Of Pharmacy
—-Petitioner
Versus
1. Rajasthan University Of Health Sciences, Sector-18,
Kumbha Marg, Pratap Nagar, Tonk Road, Jaipur- 302033
(Raj.) Through Its Registrar.
2. Union Of India, Ministry Of Finance Department Of
Revenue, Room No. 46, North Block, New Delhi-110 001,
Through Its Secretary.
3. State Of Rajasthan, Through The Joint Secretary (Tax)
Finance Department, Ist Floor, Main Building, Government
Secretariat, Jaipur- 302005, Rajasthan.
4. Cgst Commissionerate, Through The Principal
Commissioner Ncrb Building, Statue Circle, C Scheme,
Ashok Nagar, Jaipur, Rajasthan- 302005.
—-Respondents
D.B. Civil Writ Petition No. 19069/2024
URN: CW / 40072U / 2024
1. Choudhary Goli Singh College, Halena, Nadbai Road,
Bhaosinga, Tehsil Nadbai, District Bharatpur Through
Society Shri G.s. Social Welfare Society, Alwar Through
Secretary Kamal Singh Choudhary S/o Sh. Goli Singh,
Aged About 50 Years, R/o Village Gudawali, Nadbai,
District Bharatpur.
2. Shri Ratan Singh (Srs) Mahila College, Kumher, Bharatpur
Through Society Shri Ratan Singh Shikshan Evam
Prashikshan Sansthan, Kumher, Bharatpur Through
Secretary Hariom Fojdar S/o Sh. Amar Singh, Aged 32
Years, R/o Srs Mahila College, Kumher, Bharatpur.
3. Shri Rangey Raghav Mahavidhyalaya, Weir, Bharatpur
(Uploaded on 08/07/2026 at 03:02:01 PM)
(Downloaded on 08/07/2026 at 11:07:20 PM)
[2026:RJ-JP:24601-DB] (20 of 24) [CW-5708/2024]
Through Society Gramin Vikas Evam Shodh Sansthan,
Bharatpur Through Secretary Smt. Shiv Devi W/o Sh.
Shishpal, Aged 61 Years, R/o Weir, Bharatpur.
4. Jln Mahavidhyalaya, Baseri, District Dholpur Through
Society Jln Shikshan Sansthan Baseri, District Dholpur
Through Secretary Dependra Singh Parmar S/o Tara
Singh, Aged 35 Years, R/o Baseri, District Dholpur (Raj.).
5. Shri Damodar Lal Vyas Kanya Mahavidhyalaya, Ucchain,
Bharatpur, Rajasthan Through Society Vyas Development
And Shiksha Samiti, Ucchain, Through Secretary Mayank
Vyas S/o Hariom Vyas, Aged About 48 Years, Resident Of
Ucchain, Bharatpur (Rajasthan).
6. Shri Bal Vikas T.t. College, Nagar Bharatpur (Rajasthan)
Of Shri Bal Vikas Shiksha Samiti, Nagar, Bharatpur
Through Its Secretary Sh. Harveer Singh S/o S. Singh,
Resident Of Nagar, Bharatpur (Rajasthan).
7. Maa Bhagwati Degree College, Pichuna, Bharatpur
Through Society Mahatma Gandhi Shiksha Samiti,
Pichuna, Bharatpur Through Secretary Jagdish Prasad
Chaturvedi S/o Shankar Lal Sharma, Aged 54 Years, R/o
Village And Post Pichuna, Tehsil Roopbaas, Bharatpur
(Raj.).
8. Shaurya Educational Institute (B.ed College), Dholpur
Road, Roopbas, Bharatpur, Rajasthan Through Society Brij
Gaurav Shikshan And Prashikshan Sansthan, Roopbas,
Bharatpur Through Secretary Rakesh Singh Parmar S/o
Hakim Singh, Aged 59 Years R/o Ibrahimpur, Bharatpur,
Rajasthan.
9. Shri Brijendra Memorial Degree College, Roopwas,
Bharatpur, Rajasthan Through Society Brij Gaurav
Shikshan And Prashikshan Sansthan, Roopbas, Bharatpur
Through President Shri Bhan Singh S/o Brijendra Singh
Aged 59 Years R/o Roopbas Bharatpur, Rajasthan.
—-Petitioners
Versus
1. The State Of Rajasthan, Through Secretary, Higher And
Technical Education Department, Government Secretariat,
Jaipur, Rajasthan 302005.
2. Commissioner, Commissionerate College Education,
(Uploaded on 08/07/2026 at 03:02:01 PM)
(Downloaded on 08/07/2026 at 11:07:20 PM)
[2026:RJ-JP:24601-DB] (21 of 24) [CW-5708/2024]
Rajasthan Block-4, Dr. Radha Krishnan Shiksha Sankul,
Jln Road, Jaipur-302015.
3. Maharaja Surajmal Brij University, Bharatpur Through
Registrar.
4. The Commissioner Rajasthan Goods And Services Tax,
Commercial Taxes Department, Kar Bhawan, Bhawani
Singh Marg, Ambedkar Circle, C-Scheme, Jaipur, Raj.-
302005.
5. Union Of India Through Revenue Secretary, Ministry Of
Finance, North Block, New Delhi-110001.
----Respondents
For Petitioner(s) : Ms. Naina Saraf
Mr. Prateek Kedawat
Mr. Khurshid Ahmed Khan
Ms. Aradhana Swami
Ms. Sara Parveen
Mr. Sanjay Jhanwar, Sr. Adv.
Ms. Shreya Jhanwar
Mr. Wilson Joy
For Respondent(s) : Mr. Yash Joshi, AAAG,
Mr. Deepak Mittal for
Mr. Vigyan Shah, AAG
Mr. Raj Kumar Yadav
Mr. Sandeep Pathak
Mr. Arnav Singh
Mr. Narendra Kumar Sharma
Mr. Ajay Shukla
Mr. Sachin Singh Rathore, AAAG with
Mr. Divanshu Gupta, AGC
Mr. S.K. Panwar
Mr. Sharukh Khan Panwar
Mr. Eshaan Sanghi
Mr. Ganesh Parihar
Mr. Kuldeep Singh Rathore, AAAG
HON’BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA
HON’BLE MR. JUSTICE MANEESH SHARMA
Order
02/07/2026
All the learned counsels are ad idem that the issue raised in
these petitions stands finally adjudicated by this Court in a bunch
(Uploaded on 08/07/2026 at 03:02:01 PM)
(Downloaded on 08/07/2026 at 11:07:20 PM)
[2026:RJ-JP:24601-DB] (22 of 24) [CW-5708/2024]
of cases, with the lead case being D.B. Civil Writ Petition
No.9556/2024, titled as Rajasthan Technical University,
Kota vs. Union of India & Ors. decided on 23.02.2026, wherein
this Court gave certain findings and conclusion. The same has
been reproduced hereinunder:-
FINDINGS
42. Issue (i): Whether Grant of Affiliation is a Supply of
Service-
Section 7 of the CGST Act contemplates supply only
when an activity is carried out in the course or furtherance of
business. Grant of affiliation is a statutory function enabling
the University to discharge its core mandate of imparting
education through affiliated colleges. Applying the doctrine
of ejusdem generis to Section 2(17), affiliation cannot be
equated with trade, commerce, or any activity of commercial
character. Accordingly, we hold that grant of affiliation does
not constitute a “supply of service”.
42.1. Issue (ii): Whether Affiliation Fees Constitute
Consideration-
Affiliation is compulsory for colleges; there is no
element of choice, bargaining, or reciprocity. The fee is a
statutory levy, not a payment for a negotiated service. We
thus hold that in absence of quid pro quo, the essential
element of “consideration” is missing. 42.2. Issue (iii):
Applicability of Exemption under Entry 66.
Even assuming affiliation to be a service, it is
inseparably connected with: curriculum approval, admission
of students, conduct of examinations, and conferment of
degrees. Students admitted through affiliated colleges are,
in law, students of the University. We hold that entry 66
must be interpreted purposively to cover services forming
the backbone of educational delivery, including affiliation.
42.3. Issue (iv): Validity of GST Levy:-
Circulars or executive clarifications cannot override
statutory provisions or exemption notifications. Levy of GST
on affiliation fees results in indirect taxation of education,
which is impermissible. We hold that the impugned levy is
therefore without authority of law.
CONCLUSION
43. As an upshot of the what is reasoned and discussed in
the preceding part, it is held that grant of affiliation by a
University is a statutory and regulatory function and does
not constitute a supply of service under the CGST Act.
Affiliation fees are not consideration for any taxable activity.
Even otherwise, affiliation services are exempt under Entry
(Uploaded on 08/07/2026 at 03:02:01 PM)
(Downloaded on 08/07/2026 at 11:07:20 PM)
[2026:RJ-JP:24601-DB] (23 of 24) [CW-5708/2024]
66 of Notification No. 12/2017- CT (Rate). Levy and
collection of GST on affiliation fees is illegal and
unsustainable.
44. Before we part, though we have already opined as
above, but it bears reiteration, notwithstanding the views
already recorded, that under the Affiliation Bye-laws of the
Central Board of Secondary Education, “affiliation” is
expressly understood as an institutional arrangement
enabling a school to prepare its students for admission to
the Board examinations. A careful reading of the Bye-laws
makes it abundantly clear that the conditions governing
affiliation of schools with the Board are, in substance and
effect, pari materia with those governing affiliation of
colleges with a university. These conditions include
adherence to the prescribed curriculum, maintenance of
academic and infrastructural standards, and presentation of
students for evaluation by the examining body
44.1. Pertinently, by Revenue Notification No. 14/2018 dated
26.07.2018, a clarification was introduced in the parent
Notification No. 12/2017 whereby Central and State
Educational Boards were deemed to be “educational
institutions” for the limited purpose of providing services by
way of conduct of examinations to students.
45. Thus, in this backdrop, any attempt to deny universities
similar treatment at par with Central and State Educational
Boards is manifestly arbitrary and ex facie discriminatory,
particularly when universities equally discharge the function
of conducting examinations for students of affiliated colleges
as an integral step towards conferment of degrees.
46. Consequently, aside all above, for this reason too, the
so-called service of affiliation rendered by a university to its
affiliated colleges squarely falls within the ambit of exempt
services under Entry 66(a) as well as Entry 66(b)(iv).
RELIEF
47. D.B. CWP No.9556/2024 and all other writ petitions as
per Appendix ‘A’ are allowed. Proposed levy and demand of
GST on affiliation fee is held to be unsustainable in law.
Impugned show cause notice dated 26.12.2023 issued by
Office of Commissioner, Central Excise & CGST
Commissionerate is quashed. It is also directed that subject
to the verification that the burden of the GST on affiliation
fee has not been fastened / recovered from the students by
factoring it in the tuition fee, any amount of GST on
affiliation fee already paid by the petitioner shall be refunded
within four months, failing which the same shall also attract
interest @ 7% per annum from the date of payment till
refund.
(Uploaded on 08/07/2026 at 03:02:01 PM)
(Downloaded on 08/07/2026 at 11:07:20 PM)
[2026:RJ-JP:24601-DB] (24 of 24) [CW-5708/2024]
In view of the above, the present petitions are also allowed
mutatis mutandis.
A copy of this order be placed in all connected files.
All pending application(s), if any, shall stand disposed of.
(MANEESH SHARMA),J (SANJEEV PRAKASH SHARMA),ACTING CJ
DEEPA/152-168
(Uploaded on 08/07/2026 at 03:02:01 PM)
(Downloaded on 08/07/2026 at 11:07:20 PM)
Powered by TCPDF (www.tcpdf.org)
