Assistance obligation: designated public officers must aid proper officers in implementing GST inspection and enforcement when requested. Officers across Police, Railways, Customs, land revenue (including village officers), central tax and Union territory tax must assist the proper officers in implementing the Act; the Government may notify other classes of officers 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: designated public officers must aid proper officers in implementing GST inspection and enforcement when requested.
Officers across Police, Railways, Customs, land revenue (including village officers), central tax and Union territory tax must assist the proper officers in implementing the Act; the Government may notify other classes of officers to assist when called upon by the Commissioner.
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