Public servant status under GST law extends to persons discharging functions under the Act for penal law purposes. Persons discharging functions under the Central Goods and Services Tax Act, 2017 are deemed to be public servants for the purposes of section 21 of the Indian Penal Code. The provision creates a statutory status for individuals performing functions under the Act and incorporates the penal law definition of public servant for that limited purpose.
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.
Public servant status under GST law extends to persons discharging functions under the Act for penal law purposes.
Persons discharging functions under the Central Goods and Services Tax Act, 2017 are deemed to be public servants for the purposes of section 21 of the Indian Penal Code. The provision creates a statutory status for individuals performing functions under the Act and incorporates the penal law definition of public servant for that limited purpose.
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