Assistance obligation for public officers: specified agencies must assist proper officers in GST implementation upon Commissioner's call. Section 72 establishes an assistance obligation requiring officers of Police, Railways, Customs, land revenue collection (including village officers), central tax and Union territory tax officers to assist the proper officers in implementing the Act, and empowers the Government to notify additional classes of officers to be required to assist when called upon 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 obligation for public officers: specified agencies must assist proper officers in GST implementation upon Commissioner's call.
Section 72 establishes an assistance obligation requiring officers of Police, Railways, Customs, land revenue collection (including village officers), central tax and Union territory tax officers to assist the proper officers in implementing the Act, and empowers the Government to notify additional classes of officers to be required to assist when called upon by the Commissioner.
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