Prohibition on unauthorised tax collection: unregistered persons may not collect tax; registered persons may collect only as authorized. Unauthorised persons who are not registered under the Act are prohibited from collecting any amount as tax for supplies of goods or services. Registered persons may collect tax only in accordance with the Act and rules made under it; any collection otherwise is not permitted. The clause delineates the exclusive authority to demand tax and conditions for lawful collection.
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: unregistered persons may not collect tax; registered persons may collect only as authorized.
Unauthorised persons who are not registered under the Act are prohibited from collecting any amount as tax for supplies of goods or services. Registered persons may collect tax only in accordance with the Act and rules made under it; any collection otherwise is not permitted. The clause delineates the exclusive authority to demand tax and conditions for lawful collection.
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