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        GST - States

        Section 72 - Officers to assist proper officers.

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

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        Interagency assistance requirement: specified public officers must aid proper officers in implementing GST inspection and enforcement powers. The provision obliges specified public officers to assist proper officers in implementing the Act's inspection, search, seizure and arrest powers, naming Police, Railways, Customs, land revenue (including village officers), central tax and Union territory tax officers; it further permits the Government, by notification and at the Commissioner's request, to empower additional classes of officers to assist.
                          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.

                                Interagency assistance requirement: specified public officers must aid proper officers in implementing GST inspection and enforcement powers.

                                The provision obliges specified public officers to assist proper officers in implementing the Act's inspection, search, seizure and arrest powers, naming Police, Railways, Customs, land revenue (including village officers), central tax and Union territory tax officers; it further permits the Government, by notification and at the Commissioner's request, to empower additional classes of officers to assist.


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