Assistance to proper officers required from police and revenue personnel to support GST implementation when summoned. Section 72 requires police, railway, customs, land revenue collectors (including village officers), central tax officers and Union territory tax officers to assist proper officers in implementing the GST regime, including inspection, search, seizure and arrest; 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 to proper officers required from police and revenue personnel to support GST implementation when summoned.
Section 72 requires police, railway, customs, land revenue collectors (including village officers), central tax officers and Union territory tax officers to assist proper officers in implementing the GST regime, including inspection, search, seizure and arrest; the Government may notify other classes of officers to assist when called upon by the Commissioner.
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