Unauthorised tax collection prohibited: only registered persons may collect tax and must follow statutory rules. A person who is not a registered person is prohibited from collecting any amount by way of tax for supplies of goods or services under this Act, 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 must follow statutory rules.
A person who is not a registered person is prohibited from collecting any amount by way of tax for supplies of goods or services under this Act, and registered persons may collect tax only in accordance with the Act and rules made thereunder.
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