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        GST - States

        Section 72 - Officers to assist proper officers.

        Puducherry Goods and Services Tax Act, 2017
        Chapter XIV
        INSPECTION, SEARCH, SEIZURE AND ARREST

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        Assistance by designated officers required to support proper officers in implementation of GST enforcement duties. Specified public servants and revenue officials, including Police, Railways, Customs, land revenue collectors, central tax and Union territory tax officers, must assist the proper officers in implementing the GST Act; the Government may notify and empower additional classes of officers to assist when requisitioned by the Commissioner.
                          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.

                                Assistance by designated officers required to support proper officers in implementation of GST enforcement duties.

                                Specified public servants and revenue officials, including Police, Railways, Customs, land revenue collectors, central tax and Union territory tax officers, must assist the proper officers in implementing the GST Act; the Government may notify and empower additional classes of officers to assist when requisitioned by the Commissioner.


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