Assistance obligation: designated public officers must aid proper officers in GST implementation upon request by the Commissioner. Specified public officers, including Police, Railways, Customs, land revenue officers (including village officers), and central and Union territory tax officers, are required to assist the proper officers in implementing the Act when called upon. The Government may notify additional classes of officers to provide such assistance upon requisition by the Commissioner, thereby enabling support for inspection, search, seizure and related enforcement activities.
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: designated public officers must aid proper officers in GST implementation upon request by the Commissioner.
Specified public officers, including Police, Railways, Customs, land revenue officers (including village officers), and central and Union territory tax officers, are required to assist the proper officers in implementing the Act when called upon. The Government may notify additional classes of officers to provide such assistance upon requisition by the Commissioner, thereby enabling support for inspection, search, seizure and related enforcement activities.
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