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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>Assistance to CGST/SGST officers required: designated police, railways, customs, revenue and village officers must aid GST enforcement.</h1> Section 72 empowers and obliges specified public officers to assist CGST/SGST officers in executing the GST law. Designated categories include police, railways, customs, government officers engaged in collection of GST, officers engaged in collection of land revenue, all village officers, and any other class of officers as may be notified by the Central/State Government.

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