University of Mumbai vs Union Of India and Others

Judgment text excerpt

WP4389_2025.DOC 2026:BHC-OS:10764-DB Vidya Amin IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 4389 OF 2025 University of Mumbai … Petitioner Vs Union of India & Ors. … Respondents _________ Mr. V. Raghuraman, Senior Counsel a/w. Mr. Raghvendra C.R, Mr. Sriraj Menon, Mr. Avesh Ganja and Mr. Sandesh Panchal i/b. Satyaki Law Associates for the petitioner. Mr. Jitendra B. Mishra a/w. Mr. Saket Ketkar, Mr. Ashutosh Mishra and Mr. Rupesh Dubey for respondent nos. 1 to 5. Ms. Jyoti Chavan, Addl. G.P. for respondent nos. 6 and 7 – State of Maharashtra. __________ CORAM : G. S. KULKARNI & AARTI SATHE, JJ. RESERVED ON : 23 APRIL 2026. PRONOUNCED ON : 27 APRIL 2026. Judgment (Per G. S. Kulkarni, J.) :- 1. Rule, made returnable forthwith. Respondents waive service. By consent of the parties, heard finally. 2. This petition under Article 226 of the Constitution of India challenges the order-in-original dated 27 January, 2025 along with Summary Order dated 28 January, 2025 issued by respondent no. 2 whereby a Goods and Services Tax (GST) demand amounting to Rs.16,90,05,337/- has been confirmed against the petitioner under the provisions of Section 74(1) of the Central Goods & Services Tax (CGST) Act, 2017 read with the corresponding provisions of the Maharashtra Goods and Services Tax Act, 2017, and Section 20 of the Integrated Goods and Services Tax (IGST) Act, 2017. Also the penalty equivalent to the said amount Page 1 of 24 27 April 2026 WP4389_2025.DOC under the provisions of Section 74(1) read with Section 122 of the CGST Act has been confirmed against the petitioner by the impugned order. The petitioner has also prayed for other reliefs, which are in relation to setting aside of the rectification order dated 23 June, 2025, as a