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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>Inter-agency assistance: officers must aid GST proper officers to support inspection, seizure and implementation duties.</h1> Designated public servants, including Police, Railways, Customs, land revenue and central and Union territory tax officers, are obliged to assist the proper officers in inspection, search, seizure and other enforcement and implementation functions; the Government may, by notification and on the Commissioner's call, require additional classes of officers to provide such assistance.

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