Prohibition on unauthorised tax collection limits who may demand tax and requires compliance with statutory charging mechanisms. A person who is not a registered person is barred from collecting any amount by way of tax in respect of supplies of goods or services, and registered persons may collect tax only in accordance with the Act and the rules made thereunder; any collection outside that statutory scheme is prohibited.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Prohibition on unauthorised tax collection limits who may demand tax and requires compliance with statutory charging mechanisms.
A person who is not a registered person is barred from collecting any amount by way of tax in respect of supplies of goods or services, and registered persons may collect tax only in accordance with the Act and the rules made thereunder; any collection outside that statutory scheme is prohibited.
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