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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>Assistance to proper officers required: designated public servants must aid GST enforcement when requested by competent authority.</h1> Specified public servants, including Police, Railways, Customs, land revenue collectors (including village officers), central tax and Union territory tax officers, must assist proper officers in implementing the Act when called upon; the Government may, by notification at the Commissioner's request, empower and require additional classes of officers to provide such assistance.

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