Prohibition of unauthorised collection of tax bars unregistered persons from collecting tax and confines registered persons to statutory collection. Unregistered persons are prohibited 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; collections outside those statutory procedures are not permitted.
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 of unauthorised collection of tax bars unregistered persons from collecting tax and confines registered persons to statutory collection.
Unregistered persons are prohibited 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; collections outside those statutory procedures are not permitted.
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