HON’BLE MR. JUSTICE YOGENDRA KUMAR PUROHIT
Order
Reportable
Judgment Reserved on :- 15/01/2026
Pronounced on :- 23/02/2026
By the Court (Per, Arun Monga, J):-
1. Rajasthan Technical University, a State university set up by
Government of Rajasthan, is before this court, aggrieved against
the impugned Show Cause Notice dated 26.12.2023 and;
consequential proceedings vide which the act of affiliation granted
by it to the affiliate colleges has been included in the statutory
term “service” and; thus tax has been imposed on the University
under the provisions of CGST, 2017 and directed to pay service
tax with interest and penalty.
