Unauthorised tax collection prohibited: only registered persons may collect tax under the Act and applicable rules. The provision prohibits unauthorised collection of tax: persons not registered shall not collect any amount by way of tax for supplies of goods or services; registered persons may collect tax only in accordance with the provisions of the Act and rules made thereunder.
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.
Unauthorised tax collection prohibited: only registered persons may collect tax under the Act and applicable rules.
The provision prohibits unauthorised collection of tax: persons not registered shall not collect any amount by way of tax for supplies of goods or services; registered persons may collect tax only in accordance with the provisions of the Act and rules made thereunder.
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