Unauthorised tax collection prohibited - only registered persons may collect tax and only as permitted by law. No person who is not a registered person may collect 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 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 and only as permitted by law.
No person who is not a registered person may collect 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 rules made thereunder.
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