Assistance to proper officers: public officers must support enforcement of GST provisions when summoned by the Commissioner. All designated public officers - including Police, Railways, Customs, land revenue collectors (including village officers), and central and union territory tax officers - must assist the proper officers in implementing the Act; the Government may notify other classes of officers to assist when called 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: public officers must support enforcement of GST provisions when summoned by the Commissioner.
All designated public officers - including Police, Railways, Customs, land revenue collectors (including village officers), and central and union territory tax officers - must assist the proper officers in implementing the Act; the Government may notify other classes of officers to assist when called by the Commissioner.
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