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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 applies to officials under the GST Act, subjecting their official conduct to criminal provisions.</h1> All persons performing functions under the goods and services tax enactment are deemed to be public servants within the meaning of the relevant penal statute, thereby bringing those discharging duties under the Act within the legal category of public servants and subject to the offences and liabilities applicable to such persons.

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