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          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.

          <h1>Deemed public servants: officials discharging functions under the Chhattisgarh GST Act are treated as public servants under IPC.</h1> All persons discharging functions under the Chhattisgarh Goods and Services Tax Act, 2017 are deemed to be public servants within the meaning of section 21 of the Indian Penal Code; the provision is a statutory deeming rule that attaches public servant status to those performing functions under the Act.

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