Public servant status declared for persons discharging functions under the Act, making them liable under penal provisions. Persons discharging functions under the Delhi Goods and Services Tax Act are statutorily treated as public servants for purposes of criminal law by being brought within the definition contained in the Penal Code; the provision is a deeming clause that subjects those performing duties under the Act to the penal regime applicable to public servants.
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.
Public servant status declared for persons discharging functions under the Act, making them liable under penal provisions.
Persons discharging functions under the Delhi Goods and Services Tax Act are statutorily treated as public servants for purposes of criminal law by being brought within the definition contained in the Penal Code; the provision is a deeming clause that subjects those performing duties under the Act to the penal regime applicable to public servants.
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