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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>Deemed public servant status for officials performing GST functions, bringing them within penal consequences of section 21 IPC.</h1> All persons discharging functions under the Act shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code, bringing their conduct under the penal characterisation applicable to public servants.

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