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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>Police assistance: proper officers may obtain police support for GST enforcement and recovery duties under procedural rules.</h1> The proper officer may seek assistance from the officer-in-charge of the jurisdictional police station as necessary in the discharge of his duties, and the officer-in-charge shall depute a sufficient number of police officers to provide such assistance for enforcement, demand and recovery functions.

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