Refund Cheque Issued By An Educational Institute Dishonored.

[Dr. Ashok Dhamija]

After issuing legal notice to the drawer of the cheque, as required under Section 138 of the Negotiable Instruments Act, you can file a case of cheque bounce by following the procedure laid down in the said legal provision.

Section 32 of the Central GST Act lays down as under:

“32. Prohibition of unauthorised collection of tax. – (1) A person who is not a registered person shall not collect in respect of any supply of goods or services or both any amount by way of tax under this Act.

(2) No registered person shall collect tax except in accordance with the provisions of this Act or the rules made thereunder.”

So, it is not permissible to collect GST without getting registration under the same.

You may also confirm from the Registrar of Companies of the state concerned and file a complaint with them, if needed.

     

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Dr. Ashok Dhamija is a New Delhi based Supreme Court Advocate and author of law books. Read more about him by clicking here. List of his Forum Replies. List of his other articles. List of his Quora Answers. List of his YouTube Videos.

[Surej Kartha]

Thank you Sir for your valuable advice.

[Author]

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