Prohibition of unauthorised collection of tax bars non-registered persons and confines registered persons to statutory collection methods. Non-registered persons 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 thereunder, ensuring collection is limited to those meeting statutory registration and procedural requirements.
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 non-registered persons and confines registered persons to statutory collection methods.
Non-registered persons 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 thereunder, ensuring collection is limited to those meeting statutory registration and procedural requirements.
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