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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 GST officers: designated public officers must aid CGST/SGST enforcement, including police and customs support.</h1> Section 65 of the Model GST Law requires specified classes of public officers to assist CGST/SGST officers in enforcement functions: police, customs, officers engaged in collection of GST, officers engaged in collection of land revenue, village officers, and any other class of officers notified by Central/State Government.

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