Duty to assist proper officers requires designated authorities to aid GST implementation when called by the Commissioner. Specified officials-including police, railway, customs, land revenue collectors, central tax and Union territory tax officers-must assist proper officers in implementation and enforcement of the GST Act, and the Government may notify and require other classes of officers 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.
Duty to assist proper officers requires designated authorities to aid GST implementation when called by the Commissioner.
Specified officials-including police, railway, customs, land revenue collectors, central tax and Union territory tax officers-must assist proper officers in implementation and enforcement of the GST Act, and the Government may notify and require other classes of officers to assist when called upon by the Commissioner.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
