Assistance obligation: designated public officers must aid proper officers in GST inspection, search, seizure and arrest when called upon. Specified officers including Police, Railways, Customs, land revenue collectors, Central Tax and Union territory tax officers must assist the proper officers in implementing inspection, search, seizure and arrest functions under the Act; the Government may notify additional classes of officers to be required 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 GST inspection, search, seizure and arrest when called upon.
Specified officers including Police, Railways, Customs, land revenue collectors, Central Tax and Union territory tax officers must assist the proper officers in implementing inspection, search, seizure and arrest functions under the Act; the Government may notify additional classes of officers to be required to assist when called upon by the Commissioner.
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