Assistance requirement for tax officers mandates public officers to aid GST enforcement when called by the Commissioner. All specified public officers are empowered and required to assist CGST/SGST officers in executing the Act, including Police, Railways, Customs, State/Central revenue collectors and village officers; the Central or State Government may, by notification, empower additional classes of officers to assist when called upon by the Commissioner of CGST/SGST.
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.
Assistance requirement for tax officers mandates public officers to aid GST enforcement when called by the Commissioner.
All specified public officers are empowered and required to assist CGST/SGST officers in executing the Act, including Police, Railways, Customs, State/Central revenue collectors and village officers; the Central or State Government may, by notification, empower additional classes of officers to assist when called upon by the Commissioner of CGST/SGST.
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