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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 proper officers required: public officers must assist GST proper officers when called by the Commissioner.</h1> All officers of Police, Railways, Customs, land revenue collectors (including village officers), central tax and Union territory tax officers must assist the proper officers in implementing the GST law. The Government may, by notification and at the Commissioner's call, empower and require other classes of officers to assist the proper officers when called upon.

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