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          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.

          <h1>Assistance to tax officers required: police, customs, revenue and village officers must support CGST/SGST enforcement when called.</h1> Section 65 requires specified officers-police, customs, State/Central officers involved in GST or land revenue collection, and village officers-to assist CGST/SGST officers in executing the Act, including inspection, search and seizure. The Central or State Government may notify other classes of officers to be similarly required to assist when called upon by the Commissioner.

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