Public servant status for officials under GST law ensures their functions are treated as public duties under penal law. Persons discharging functions under the Maharashtra Goods and Services Tax framework are deemed to be public servants for the purposes of penal law, bringing individuals performing duties under the Act within the scope of offences and liabilities 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 for officials under GST law ensures their functions are treated as public duties under penal law.
Persons discharging functions under the Maharashtra Goods and Services Tax framework are deemed to be public servants for the purposes of penal law, bringing individuals performing duties under the Act within the scope of offences and liabilities applicable to public servants.
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