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GST enforcement support requires specified officers to assist proper officers, with additional classes notified by government. All officers of Police, Railways, Customs, land revenue collection, village officers, and officers of State tax and Union territory tax must assist the proper officers in implementing the Act. The Government may also notify any other class of officers to assist proper officers when called upon by the Commissioner. The provision establishes a coordinated enforcement mechanism for GST implementation and permits the assistance obligation to be extended to additional classes of officers by notification.
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.
GST enforcement support requires specified officers to assist proper officers, with additional classes notified by government.
All officers of Police, Railways, Customs, land revenue collection, village officers, and officers of State tax and Union territory tax must assist the proper officers in implementing the Act. The Government may also notify any other class of officers to assist proper officers when called upon by the Commissioner. The provision establishes a coordinated enforcement mechanism for GST implementation and permits the assistance obligation to be extended to additional classes of officers by notification.
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