Assistance to proper officers required: designated public officers must aid GST enforcement, including inspections and seizures. Designated public officers-Police, Railways, Customs, land revenue collectors including village officers, central tax and Union territory tax officers-must assist proper officers in implementing the GST law, including inspection, search, seizure and enforcement activities; the Government may notify additional classes of officers to be required 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: designated public officers must aid GST enforcement, including inspections and seizures.
Designated public officers-Police, Railways, Customs, land revenue collectors including village officers, central tax and Union territory tax officers-must assist proper officers in implementing the GST law, including inspection, search, seizure and enforcement activities; the Government may notify additional classes of officers to be required to assist when called upon by the Commissioner.
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