Deemed public servants under GST: officials performing GST functions are treated as public servants for penal law purposes. Section 156 deems all persons discharging functions under the Jammu and Kashmir Goods and Services Tax Act to be public servants within the meaning of the ... Summary
Deemed public servants under GST: officials performing GST functions are treated as public servants for penal law purposes.
Section 156 deems all persons discharging functions under the Jammu and Kashmir Goods and Services Tax Act to be public servants within the meaning of the penal code provision, thereby subjecting their conduct in GST administration to the penal law applicable to public servants.
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