Duty to assist proper officers: specified public servants must support GST enforcement when requisitioned by authorities. Police, Railway, Customs, land revenue collection personnel (including village officers), central tax and Union territory tax officers must assist the proper officers in implementing the Act, and 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.
Duty to assist proper officers: specified public servants must support GST enforcement when requisitioned by authorities.
Police, Railway, Customs, land revenue collection personnel (including village officers), central tax and Union territory tax officers must assist the proper officers in implementing the Act, and the Government may notify other classes of officers to assist when called upon by the Commissioner.
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