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Proper officers support mechanism under GST requires designated officers to assist implementation and permits wider notification-based assistance. Officers of Police, Railways, Customs, land revenue administration, including village officers, and officers of central tax and State tax must assist the proper officers in implementing the Act. The Government may also, by notification, require any other class of officers to assist when called upon by the Commissioner. The provision establishes a support mechanism for enforcement and administration under the GST framework.
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.
Proper officers support mechanism under GST requires designated officers to assist implementation and permits wider notification-based assistance.
Officers of Police, Railways, Customs, land revenue administration, including village officers, and officers of central tax and State tax must assist the proper officers in implementing the Act. The Government may also, by notification, require any other class of officers to assist when called upon by the Commissioner. The provision establishes a support mechanism for enforcement and administration under the GST framework.
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