Prohibition on unauthorised tax collection bars unregistered persons from collecting tax and limits registered persons to statutory methods. Prohibits the unauthorised collection of tax by unregistered persons for supplies of goods or services, and requires that tax collected by a registered person be collected only in accordance with the Act and rules, restricting collection to the statutory and regulatory framework.
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 bars unregistered persons from collecting tax and limits registered persons to statutory methods.
Prohibits the unauthorised collection of tax by unregistered persons for supplies of goods or services, and requires that tax collected by a registered person be collected only in accordance with the Act and rules, restricting collection to the statutory and regulatory framework.
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