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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>Public servant status under GST Act qualifies persons performing Act functions as public servants under IPC, expanding accountability.</h1> Persons performing duties under the Central Goods and Services Tax Act are declared to hold public servant status for purposes of criminal law, with all individuals discharging functions under the Act deemed to be public servants within the meaning of the Indian Penal Code and thereby subject to the Penal Code's legal standards and potential penal consequences.

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